Appreciated holdings for more than one year: If you own a company, whether in the form of C corporation stock or subchapter S stock, or a large block of public stock (free-trading or restricted), these stocks probably have appreciated and have been held by you for more than one year.

Short-term holdings: It is generally inadvisable to give charity securities in which your capital gain is short-term (i.e., securities that you have owned for less than 12 months). In such cases, the deduction will be for the cost basis of the securities, not the current market value.

Securities with a built-in loss: Rather than give a charity property in which you have a capital loss, you should sell them, establish a deductible capital loss, and then contribute the proceeds to the charity.

Contribution is made by a partnership or S corporation: If the noncash contribution is made by a partnership or S corporation, the reporting requirements are applied at the partnership or S corporation level, except that charitable deductions at the partner or shareholder level require compliance with the reporting requirements by the partnership or S Corporation.
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