Appreciated Assets Donation Calculator

Information provided by the Tool is general and educational in nature. It is not intended to be, and should not be construed as, legal or tax advice. Fidelity Charitable does not provide legal or tax advice. You should consult an attorney or tax advisor regarding your specific legal or tax situation. ¹Amount of the Proposed Donation is the fair market value of the appreciated securities held more than one year that you are considering to donate. Donors do not have to give entire positions of appreciated securities. They have the ability to contribute individual tax lots or partial tax lots. ²Cost basis is the amount of money you have invested in the shares of a particular fund or individual security. It represents the basic dollar amount that, when compared to the price at which you sell your shares, tells you how much of a capital gain or loss you have realized. ³Select the 15% federal long-term capital gains rate if you have: 1) taxable income of $49,451 to $545,500 with a tax filing status of Single, 2) taxable income of $98,901 to $613,700 with a tax filing status of Married Filing Jointly, 3) taxable income of $49,451 to $306,850 with a tax filing status of Married Filing Separately, or 4) taxable income of $66,201 to $579,600 with a tax filing status of Head of Household. (Note: All values are for tax year 2026.) ⁴ Total Donor Tax Savings reflects the federal income tax deduction less any long-term capital gains tax paid for a non-business taxpayer. Tax savings may be larger than realized if the size of your deduction causes your taxable income to fall below the bracket floor for the federal marginal income tax rate you provided. This calculator does not account for other deductions, alternative minimum tax, or limitations on the deductibility of the donation. This calculator does not consider the new provisions from the One Big Beautiful Bill Act effective in 2026, including the 0.5% floor for charitable deductions or the 35% limit on itemized deductions. The federal income tax and long-term capital gains tax rates depicted in the Appreciated Assets Donation Calculator are values that are based on best available information and may be subject to change in future. Rules and regulations regarding charitable tax deductions vary at the state level. In addition, certain rules and/or other limitations may apply based on your individual circumstances. Appreciated Assets Donation Calculator does not take into consideration any limitations on itemized deductions that may apply to certain taxpayers. Appreciated Assets Donation Calculator is to be used for information and educational purposes only and should not be used as the single source to base tax and charitable donation decisions upon. Please consult with your tax advisor when making decisions pertaining to your specific situation.