A gift of appreciated securities that you have owned for over a year is deductible at fair market value, in amounts up to 30 percent of your Adjusted Gross Income. Just like with cash, amounts exceeding this limit may be deducted for up to five additional years. You also avoid paying any long-term capital gains tax on the increased value of appreciated securities. Other marketable securities, such as bonds, Treasury Bills or mutual funds, provide similar tax-saving advantages. Unlike most commercial charitable funds, the Foundation accepts gifts of securities that are not readily marketable, such as privately held or restricted stock, on a case by case basis, providing donors with greater tax planning options.