We now have the capacity to take common STOCKS as a donation. This is the benefit to the donor. Example. He buys 1000 shares of a stock 5 years ago for $1. It is now worth $10 per share. He then donates the stock to Charity Anywhere and we give him a donation slip for $10,000. He does not have to declare any income or capital gains or stock appreciation on the stock donated but can take the full $10,000 as a tax deductible donation. Uncle Sam would take a healthy part of the $9000 appreciation if the donor cashed it out. .
To do this kind of donation, the donor must contact me with his stock broker. I then have our stock broker contact his stock broker to make the transaction happen the IRS way. WE did this very successfully last year.