Publicly Traded Securities

Bulk operations
According to a new article by Barlow Mann of The Sharpe Group, organizations asking their older donors to simply include them in their will may be missing a tremendous opportunity: current gifts of publicly-traded securities and other non-cash assets.
According to a study by New York University - Stern School of Business finance professor David L. Yermack, corporate CEOs may be taking advantage of inside information to maximize charitable deductions for company stock transferred to their own private foundations. In...

Publicly traded securities are the most common form of noncash charitable gift asset. This paper reviews various types of publicly traded securities, discusses their suitability as a charitable gift assets and the unique rules that may apply to their transfer,...


When a donor makes a gift of "restricted" or "non-publicly traded" stock to a charity, complex issues arise that may not be present if the gift is one of "publicly traded" stock. In this article, New York attorneys Jennifer Franklin and David Shevlin discuss the...

Darryl Ott and Robert Lew discuss charitable planned giving techniques for the increasingly popular (and complex) assets known as incentive stock options, non-qualifed stock options, and restricted stock in this informative article. The article includes a number of...

In his second submission to Gift Planner's Digest, University of Missouri law professor Christopher R. Hoyt offers some practical advice regarding charitable gifts of U.S. Savings bonds with specific advice on how to maximize income and estate tax benefits of such...

Are your clients exercising all of their charitable options? In this edition of Gift Planner's Digest, Philip T. Temple and Fred J. Marcus join to explore the rules and opportunities that surround contributions of employee stock options and restricted optioned stock.
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Define: Publicly Traded Securities

"Publicly traded securities" are securities for which market quotations are readily available on an established securities market.