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Non-Cash Giving Glossary

A

  • The written confirmation a nonprofit sends to a donor documenting a charitable gift for tax purposes. For stock gifts processed through DonateStock Charitable, acknowledgment is automated and sent on the nonprofit's behalf, eliminating one of the most time-consuming steps in gift processing.

  • A charitable gift initiated or coordinated by a financial advisor on behalf of a client. Advisor-facilitated donations have grown rapidly as wealth managers increasingly incorporate philanthropic planning into comprehensive client service. On the GivingIQ platform, advisor-facilitated gifts grew from 40% to 65% of total donation dollars in 2025 alone.

  • Stocks, mutual funds, or ETFs that have increased in value since their original purchase. Donating appreciated securities directly to charity, rather than selling them first, allows donors to avoid capital gains tax while claiming a deduction for the full fair market value. This makes appreciated securities one of the most tax-efficient charitable giving vehicles available.

B

  • A gift made through a will or trust that transfers assets to a charitable organization upon the donor's death. Non-cash bequests, including appreciated securities, DAF assets, and cryptocurrency, are among the largest gifts a donor will ever make, and can often be processed more efficiently than their cash equivalents when proper planning is in place.

  • A financial account that holds investments such as stocks, ETFs, and mutual funds. When a donor initiates a stock gift through GivingIQ, the platform submits transfer instructions to the donor's brokerage on their behalf, a critical step, since 10-15% of stock gifts are delayed or dropped when brokerages are left to manage transfers without oversight.

C

  • The federal and often state tax owed on the profit from selling an appreciated asset. When donors give stock directly to charity rather than selling it first, they bypass capital gains tax entirely, keeping more dollars working for the causes they care about. For long-term holdings, assets owned more than one year, this tax avoidance can represent significant savings.

  • A reduction in taxable income available to donors who itemize and make qualifying gifts to 501(c)(3) organizations. When donating appreciated stock held more than one year, donors may deduct the full fair market value of the shares, not just their original cost.

  • The act of transferring appreciated shares of stock directly from a donor's brokerage account to a qualifying nonprofit. Often used interchangeably with stock gift or non-cash giving, charitable stock gifting is one of the fastest-growing forms of philanthropy, driven by its dual benefit of tax efficiency for donors and larger net gifts for nonprofits.

  • The original purchase price of a stock or other asset, used to calculate capital gains when the asset is sold. Donors who give appreciated stock avoid owing tax on the difference between cost basis and current value. Importantly, nonprofits are not liable for capital gains tax when they liquidate gifted stock.

  • A charitable contribution made in the form of digital currency such as Bitcoin or Ethereum. Like stock gifts, cryptocurrency donations allow donors to give away assets that have appreciated tax-free and deduct the fair market value at the time of the gift. GivingIQ's EasyCrypto product simplifies these transactions for nonprofits by managing gift acceptance and donor tax receipt workflows.

D

  • A grant recommendation from a donor-advised fund directed to a qualifying nonprofit. Donors recommend grants to the sponsoring DAF, and the DAF legally owns and disburses the assets. GivingIQ's EasyDAF product helps nonprofits streamline the receiving and reconciliation of these grants.

  • The 501(c)(3) entity established by GivingIQ to process, receive, and acknowledge stock gifts on behalf of nonprofits nationwide. When a nonprofit elects to receive stock rather than cash, DonateStock Charitable manages the transfer, liquidation, tax receipting, and minimum due diligence, allowing the nonprofit to participate in stock giving programs without opening its own brokerage account. Approximately 90% of platform gifts are processed this way.

  • A charitable giving account maintained at a sponsoring organization, such as a community foundation or financial institution. Donors contribute assets to the DAF, receive an immediate tax deduction, and then recommend grants to qualified nonprofits over time. An estimated $250B+ in assets currently sits in donor-advised funds, a significant source of untapped charitable support for nonprofits today.

  • A stock transfer processed through the Depository Trust Company (DTC), the clearinghouse through which most brokerages exchange electronic securities and settle U.S. transactions. In the DonateStock workflow, a brokerage firm or a donor's custodian is responsible for DTC transfer. Charitable brokerage accounts like DTC-enabled brokerage accounts can receive gifts quickly, whereas GivingIQ manages this step on behalf of users even when direct account access is unavailable.

E

  • GivingIQ's product that enables donors to give cryptocurrency to nonprofits. Donors contribute appreciated crypto assets, which nonprofits can, and often do, convert to cash, while GivingIQ handles compliance, donor receipting, and non-cash gift processing.

  • GivingIQ's product that streamlines the process of receiving donor-advised fund grants for nonprofits by surfacing donor intent and speeding grant intake and charitable grant processing.

  • A pooled investment fund that trades on public exchanges like individual stocks. ETFs are eligible for charitable giving and often have tax advantages when appreciated before donation. GivingIQ accepts gifts of ETFs in addition to individual stocks and mutual funds.

F

  • The price at which an asset would change hands between a willing buyer and seller, used to determine the charitable value of a donation. For gifts of appreciated stock held more than one year, donors can typically deduct the fair market value on the date of the gift.

  • The IRS form required for reporting non-cash charitable contributions over $500. Donors who give appreciated securities or other non-cash assets worth more than $500 must use this form to report their gift. For gifts exceeding $5,000, a qualified appraisal may also be required.

H

  • The length of time a donor has owned an asset before donating or selling it. To qualify for the maximum tax benefit for donating long-term capital gains assets, including publicly traded securities, appreciated securities should be held for more than one year. Long-term holdings receive favorable treatment under IRS rules, whereas assets held for less than one year are treated differently for deduction purposes.

I

  • A non-cash contribution of property, goods, or assets rather than money. Gifts of stock, cryptocurrency, and real estate are all forms of in-kind gifts. In the context of charitable giving, in-kind gifts are often more tax-efficient than cash gifts because they can be donated before being sold.

  • A tax deduction claimed by listing specific qualifying expenses, including charitable contributions, rather than taking the standard deduction. Donors must itemize to benefit from the charitable deduction for stock gifts. The primary charitable giving tax benefit for donating stock applies only to itemizing taxpayers.

L

  • The process of selling gifted stock and converting the proceeds to cash. When DonateStock Charitable accepts stock gifts at a nonprofit's behalf, liquidation occurs upon receipt and proceeds are distributed to the nonprofit via ACH typically within days.

  • The profit from selling an asset held for more than one year. Listed at preferential federal rates 0%, 15%, or 20% depending on income. Donating appreciated long-term assets directly to charity eliminates the capital gains tax liability entirely.

M

  • An investment account where a professional advisor or portfolio manager makes investment decisions on the donor's behalf. GivingIQ supports stock gift initiatives from managed accounts, a capability that distinguishes it from more restrictive charitable gift processing or peer-to-peer crowdfunding platforms.

  • A donation of shares in a mutual fund treated similarly to stock gifts for tax purposes. Mutual fund gifts are appreciated assets GivingIQ allows donors to give from pooled investment vehicles alongside individual stocks and ETFs.

N

  • Any asset other than currency that holds financial value, including stocks, ETFs, mutual funds, real estate, cryptocurrency, and privately held business interests. Approximately 90% of financial wealth is held in non-cash assets, and nonprofits that can accept or facilitate these gifts are significantly better positioned to maximize donor generosity.

  • The practice of donating assets other than cash to charity. Non-cash gifts, particularly appreciated securities and cryptocurrency, often deliver greater impact for nonprofits while providing superior tax advantages for donors compared to cash donations. GivingIQ's platform is built around helping nonprofits unlock these gifts by making them accessible and scalable.

  • A brokerage account maintained by a nonprofit organization to receive and manage gifts of stock or other securities. Because most nonprofits are constrained from opening or managing these accounts, GivingIQ's DonateStock Charitable fills this gap by processing stock gifts on behalf of the nonprofit organization and providing simplified donor and nonprofit workflows.

P

  • A charitable contribution arranged in advance, often as part of estate planning, that is fulfilled during or after the donor's lifetime. Planned giving gifts include bequests, qualified charitable distributions, stock gifts, retirement plan gifts, and charitable gift annuities. GivingIQ's appreciated securities and DAF grant products support modern forms of planned giving.

  • Stocks, ETFs, and mutual funds that are bought and sold on public exchanges. These are the primary asset types supported for charitable stock gifting through GivingIQ and are subject to clear fair market value determinations and transfer protocols.

Q

R

  • The process of matching stock gift records, including share count, ticker symbol, donor identity, and transaction date, across brokerage and partner systems. Reconciliation is one of the most complex parts of non-cash gift operations. GivingIQ's products automate much of this process to reduce manual work and improve donor stewardship.

S

  • A brokerage account in which the account holder manages their own investment decisions. Self-directed accounts are the most common source of donor-initiated stock gifts and are fully supported by GivingIQ's platform.

  • The transfer of shares of stock from a donor's brokerage account directly to a nonprofit organization for a charitable gift. Donors who use DonateStock Charitable stock gift platforms to accept stock gifts can receive tax savings and unlock the full fair market value, making this one of the most tax-efficient charitable giving vehicles available. On the GivingIQ platform, the average stock gift is approximately $2,500, more than five times the size of the average cash gift.

T

  • The incremental after-tax value created for donors through tax-efficient strategies, including charitable giving. For stock donors, the ability to avoid capital gains tax and receive a full fair market value deduction can produce a measurable improvement in overall giving outcomes, sometimes referred to as tax alpha.

  • The formal instruction submitted to a donor's brokerage directing the transfer of assets to a recipient nonprofit or brokerage. GivingIQ automates much of this process, but donor authorization remains a necessary step and brokerage delivery is one of the key points of friction in brokerage-managed transfers.

U

  • The increase in value of an asset that has not yet been sold or transferred. Unrealized gains become taxable only when realized through sale. By donating appreciated assets rather than selling them, donors permanently eliminate the tax liability on unrealized gain while amplifying their charitable impact.

W

  • Comprehensive financial planning and advisory services for high-net-worth individuals, encompassing investment management, tax planning, estate planning, and philanthropy. Charitable giving is increasingly viewed as a core part of wealth strategy, and nonprofits that accept and facilitate non-cash giving are more attractive to advisors and wealthy donors alike.