United States' tax laws are structured so that donors are encouraged to give as generously as possible to their favorite charitable organizations. Gifts of assets that have increased in value since their purchase can bring the following benefits to the donor:

• Sales of stock, bonds and mutual funds that have appreciated in value
  generate a taxable capital gain. Gifts of those appreciated assets to
  non-profit organizations are deductible at their full fair market value
  if they have been held longer than 12 months.
• The fair market value of the asset(s) can be deducted up to 30 percent
  of the donor's adjusted gross income.
• Excess deductions can be carried forward into as many as five additional tax years.