Generally speaking, the basis of inherited stock is the fair market value of the stock on the date of the decedent's death. If publicly traded stock, it s the average of the high and the low of the traded value on that date.
There are rules for donating property. They include a point at which an appraisal might be required, rules for appreciated property, etc.
I suggest that you review the rules for donations in IRS Publication 561
https://www.irs.gov/pub/irs-pdf/p561.pdf
**Disclaimer: Effort has been made to offer correct information; but due to the discussion forum limitations, the poster disclaims any legal responsibility for the accuracy of the poster's response**
