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Appreciated Assets Donation Calculator

Contributing assets directly to Fidelity Charitable could mean reduced taxes for you and more dollars for the causes you support. When you contribute long-term appreciated assets to charity, you have two choices:

  • Sell the assets and contribute the proceeds to charity (and pay any associated capital gains tax), or
  • Contribute the assets directly to charity – the charity receives the full proceeds from the sale, and you avoid capital gains tax.

When you contribute assets to Fidelity Charitable, the full proceeds from the sale of the shares are credited to your Giving Account and are then available to you for charitable giving purposes. To see the potential impact of such a contribution, try using this calculator.

Click Calculate to view a chart that compares the after-tax benefits of contributing long-term appreciated assets versus selling the assets, and contributing the proceeds of the sale.

NOTE: This calculator is not designed to show the value of assets without appreciation.

How to use the calculator

Enter the estimated fair market value of the assets you would like to contribute, your federal marginal income tax rate, your federal long-term capital gains rate and the cost basis of the shares you are contributing.

All fields required.

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  • 32%
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  • 37%
  • 15%
  • 20%
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 assets held more than one year that you are considering to donate. Donors do not have to give entire positions of appreciated assets. They have the ability to contribute individual tax lots or partial tax lots. 2Select the 15% federal long-term capital gains rate if you have: 1) taxable income of $44,626 to $492,300 with a tax filing status of Single, 2) taxable income of $89,251 to $553,850 with a tax filing status of Married Filing Jointly, 3) taxable income of $44,626 to $276,900 with a tax filing status of Married Filing Separately, or 4) taxable income of $59,751 to $523,050 with a tax filing status of Head of Household. (Note: All values are for tax year 2023.) Select the 20% federal long-term capital gains rate if your taxable income exceeds the top of the applicable range. If your taxable income falls below the bottom of the applicable range, you are subject to a 0% long-term capital gains rate and the tool is not applicable to you. Please note that the long-term capital gains tax rates depicted in the Appreciated Assets Donation Calculator do not take into consideration that long-term capital gain income may also be subject to an additional 3.8% Medicare tax for taxpayers with income at or above a certain threshold. They also do not include state and local taxes on capital gains, the effects of alternative minimum tax, the taxability of Social Security, the cost of Medicare premiums, or any other factors (including your capital gains tax bracket itself) that may be affected by capital gains realization. Please consult with your tax advisor when making decisions pertaining to your specific situation. 3Cost 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.

What is the actual benefit of contributing your assets to Fidelity Charitable?

You reduce your taxes by an extra and the charity receives an additional .

  Contribute assets
to Fidelity Charitable		 Sell assets
and donate proceeds
Fair market value of proposed donation
Long term capital gains tax paid
Charitable contribution / your charitable deduction
Total donor tax savings1
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1Total Donor Tax Savings reflects the federal income tax deduction less any long-term capital gains tax paid. It does not account for any state and local taxes, alternative minimum tax, or limitations to itemized deductions that may be applicable to taxpayers in higher federal income tax brackets. Additionally, 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. 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. The Appreciated Assets Donation Calculator does not take into consideration any limitations on itemized deductions that may apply to certain taxpayers. The 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.