Deductions & credits

It depends. The main discussion surrounding publicly traded stock donation valuations concerns comparative sales.

Please see the following references for publicly traded stock for further explanation: 

• IRS Publication 561 Determining the Value of Donated Property beginning on page 9.
• IRS Publication 526 Charitable Contributions beginning on page 21.
  • Publicly traded securities are listed at various levels of donation.
  • Valuation centers around the date of the contribution and referencing market prices published daily.