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What you can donate

The first step to setting up your Giving Account is making a $5,000 tax-deductible donation to Fidelity Charitable. From then on, you can contribute any amount at any time just by making additional donations.

Donate more than just cash

Donating cash is always easy, whether by check, bank wire or Electronic Funds Transfer. And when you donate cash, you can generally deduct up to 50% of your adjusted gross income. But cash isn't the only thing you can use to fund your Giving Account. You can also donate a variety of other assets, including:

  • Mutual fund shares
  • Publicly traded stocks,
    including long-term appreciated securities
  • Life insurance policies
  • Publicly traded bonds
  • Non-publicly traded assets,
    including private or restricted company stock and real estate
  • Bitcoin

Provided you've held them for more than a year, these are generally deductible at fair market value, up to 30% of your adjusted gross income.

Benefits of donating
non-publicly traded assets

If you have non-publicly traded assets with unrealized long-term capital gains, you typically have to sell them yourself before you can donate the proceeds to charity. But with a Giving Account, you can donate these assets directly to Fidelity Charitable. You'll generally be eligible to take a tax deduction for the full fair market value, and the charities you support will get as much as 20% more than had you sold the asset yourself. Best of all, we don't charge any fees to accept and process these assets, so 100% of the proceeds will go to your Giving Account.

  • You have the potential to minimize your capital gains tax on the sale of the asset
  • You’re generally entitled to the fair market value1 tax deduction for the contributions of your long-term appreciated assets
  • You have the ability to leverage the value of a highly appreciated non-publicly traded asset and provide significant and ongoing support to multiple charities on their own timetable
1As determined by a qualified appraiser in compliance with IRS rules and regulations.

  • Donations are processed so that the highest possible percentage of the funds from the sale are available for grants to charities
  • Rather than outsourcing compliance and liquidation work, charities can stay focused on fulfilling their core charitable mission
  • Charities don’t have to deal with complex IRS rules and regulations, like reporting requirements and tax returns, which could potentially cost them money

Frequently Asked Questions

What types of non-publicly traded assets are accepted?

You can donate the following to fund your Giving Account:

  • Private company stock (S-Corp, C-Corp)
  • LLC and Limited Partnership interests
  • Restricted stock
  • Real estate
  • Pre-IPO shares
  • Certain alternative investments
  • Private equity
    Learn more: Watch the video
  • Hedge fund interests
  • Bitcoin

Don't see what you're looking for? Call us at 1-800-262-6039.

What’s the process for contributing non-publicly traded assets?

If you’re interested in donating non-publicly traded assets, here’s our seven-step guide to success:

  1. We schedule a call to explore your unique situation and discuss your potential donation.
  2. As the donor, you agree to the Fidelity Charitable policies and procedures related to non-publicly traded asset donations by signing the Fidelity Charitable Letter of Understanding.
  3. Fidelity Charitable reviews your proposed donation and completes its due diligence.
  4. If Fidelity Charitable agrees to accept the asset, you make an irrevocable charitable donation by legally transferring the asset.1
  5. Fidelity Charitable sells the contributed asset at its discretion.2
  6. If applicable, Fidelity Charitable will escrow a portion of the gross proceeds for UBIT (actual tax liability), calculate and deduct any costs generated by the donation, and calculate and deduct the Giving Account administrative fee for the period of illiquidity.
  7. Net proceeds are allocated to your Giving Account and you may begin recommending grants to charities immediately.

As always, we can work with you to guide you through the donation process. Give us a call and we’ll be happy to discuss your unique situation

1 As the donor, you are required to file IRS Form 8283 to claim your charitable income tax deduction. Most contributions of non-publicly traded assets will require that the donor obtain a qualified appraisal for the fair market value of the asset and report this information on IRS Form 8283. Potential donors of non-publicly traded assets should consult with their tax counsel/CPA. 2 If Fidelity Charitable sells the asset within three years from receipt, it reports the amount received in the sale on IRS Form 8282.

Are there any timing considerations?

To be eligible for a yearly tax break, you may need to initiate your donation as early as November. Donations must be received by December 31 to be effective for the current year. Please note that some assets take longer to accept and process than others. Please call us with any questions regarding which assets we accept and the time required for acceptance and processing.

What are your criteria for accepting a non-publicly traded asset from a donor?

The following considerations shape our process for accepting a non-publicly traded asset:

Due diligence

Before accepting an asset, we perform an in-depth review of all facts and circumstances related to its legal transfer to Fidelity Charitable, the impact of Fidelity Charitable owning the asset, and the liquidation strategy.


We must be able to find a purchaser for the asset—someone unrelated to the donor—and must be able to sell the asset for a reasonable price within a reasonable period of time.


We generally don’t incur actual or contingent liabilities with respect to an asset. If we incur liabilities, such as UBIT or post-closing cost adjustments, we may escrow a portion of the proceeds received in the sale of the asset to pay for these liabilities.

How do I make the most of my donation?

The following articles and case studies can help you learn how to make your donation pay off:

Meet our asset experts

Ready to get started?

Establishing your Giving Account is easy and only takes 5 minutes.

All you need is your Social Security number and, when you're ready, a $5,000 minimum donation.

Open a Giving Account

Or call us at 1-800-262-6039