If you hold securities which would bring a long-term capital gain if sold (that is, securities which have been owned for at least one year and a day), their outright gift to MacDonald Training Center would mean significant tax savings. You are not required to pay a capital gains tax on the appreciation and can receive a tax deduction up to 30% of your adjusted gross income. Thus, the actual cost to you as a donor is often far less than the full value of your gift.
Please note that donated securities are sold at the time they are received, but values may fluctuate in that small period of time. The gift will be acknowledged based on the net amount of the sale.