The donor contributed appreciated securities within the time period of 1/1/2012 to 1/1/2019. The benefit of donating long-term appreciated securities, accounting for an additional $11,729 of charitable dollars, was calculated by assuming that the donors eliminated a 20 percent capital gains tax by contributing the securities, rather than selling them and donating the after-tax proceeds of the sale, resulting in a charitable donation valued 20% higher than what the after-tax proceeds of a sale of the securities would have yielded. The actual benefit may have been higher or lower based on the specific tax situation of the donor and changes in the capital gains tax rate over the time period considered.
The balance of the additional benefit ($30,684) came from investment growth. For the purposes of this calculation, investment growth is defined as the change in value of an account during the period from 1/1/2012 to 1/1/2019 related to market investment/exposure. It was calculated by subtracting net cash flows and account adjustments from the change in account balance during this time period. Investment growth is net of fees and shown on a cumulative basis.
Investment growth was calculated with Fidelity Charitable-provided information and information from third-party data sources and providers; therefore, Fidelity Charitable cannot make any representations or guarantees as to its timeliness and accuracy. These results are for information purposes only. Past results are based on the specific investment options recommended by the donor and not indicative of future results.