Checking which shares you can donate
Which shares are eligible for donation
Shares are eligible if you’ve held them for more than a year, they’ve grown in value, and they can be donated in whole shares. For direct index donations, Frec starts with the shares that have the largest gains. For self-managed holdings, you choose which eligible lots to donate.
When you donate shares, their growth generally isn’t subject to capital gains tax. For shares held more than a year, you can generally deduct their full market value. Shares held a year or less aren’t eligible because their deduction is generally limited to what you paid or their market value, whichever is lower.
How is the available donation amount determined?
When you donate from a direct index, we show the most you can donate. This is the current market value of the shares in your index that are eligible to donate.
What counts as eligible
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A lot is eligible if it… |
Why |
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Has been held more than a year |
Shares held more than a year are generally deductible at full market value. Shares held a year or less are generally limited to what you paid or their market value, whichever is lower. |
|
Has grown in value |
If you donate a lot worth less than you paid, you can’t claim the loss. |
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Can be donated in whole shares |
Donations are made in whole shares, so fractional shares aren't included. |
Why your amount can change
- Market prices move. The value of your eligible shares rises and falls with the market.
- Lots become long-term. As lots pass the one-year mark, they become eligible.
- Your index trades. Tax loss harvesting and rebalancing change the lots your index holds.
- A donation is in progress. Shares already selected for a pending donation aren’t available for another one.
Keep in mind
- Your available amount isn't a recommendation. Your deduction is also limited by your AGI. See What are the 2026 AGI limits for charitable deductions.
- Frec selects your most appreciated lots first, because they have the largest gains that won’t be subject to capital gains tax.
- For self-managed donations, you'll see every eligible lot and choose which to give. See How to donate stock from your self-managed holdings.