Appreciated Securities

Example: Donor purchased stock five years ago for $5,000 which has appreciated since that time to $15,000. If donor sells stock, he/she will have to pay capital gains taxes of 28% of $10,000. By donating the stock to the UNA Foundation, capital gains and estate taxes are avoided, and donor receives a $15,000 tax deduction up to a maximum of 30% of his/her adjusted gross income.