The process is consistent. Assuming there is an active market for the contributed stock, the fair market value of each share or bond is the average price between the highest and lowest quoted selling prices on the valuation date. The donated stock value per the IRS publication is a consistent standard
Also, see § 25.2512-2 Stocks and bonds. Section (b)(1) In general, if there is a market for stocks or bonds, on a stock exchange, in an over-the-counter market, or otherwise, the mean between the highest and lowest quoted selling prices on the date of the gift is the fair market value per share or bond.
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