Gifting Appreciated Securities

Charitable Alpha ™ is based upon the Net Present Value of taxes avoided during in retirement compared to simply giving cash.  If the giver has appreciated securities within a Non-Qualified account, the giver has the opportunity to give that security (and the giver's original cost basis) to the charity of their choice.  Because of the charity's tax treatment, they do not capital gains tax when the security is sold by the charity.  But if the giver had sold the security to fund the charitable gift, they would have paid taxes on the gain.  This small step was demostrated to add up to 1.49% of overall value (less taxes) to a 30-year retirement depending upon the giver's income, giving amounts, and tax brackets.