Long-term appreciated securities, held more than one year, are deductible for their full market value regardless of their cost basis.  The donation of long-term securities also offers capital gains tax advantages. 

Short term securities, held less than one year, limits the deduction to the cost basis. 

To learn more about transferring securities to benefit your favorite Kaleida Health hospital or program, contact the Foundation at (716) 881-8260 (716) 882-4054 Fax.