What are the 2025 IRS percentage limits for donated appreciated securities to public charities?

1. What the 30% rule means in practice

When appreciated securities have been held for more than one year, the donor can generally deduct the full fair market value of the gifted securities up to 30% of AGI in 2025; that is the long‑standing IRS limitation for “long‑term capital gain property” given to public charities and donor‑advised funds ^{[5] [6]}. Multiple mainstream financial advisers and donor‑advised fund sponsors reiterate this 30% cap for appreciated noncash assets and note that gifting the securities directly to the charity avoids recognizing capital gains that would arise from a sale ^{[7] [2] [5]}.

2. Interaction with other percentage limits and mixed gifts

The tax code layers separate ceilings, so donors who give a mix of cash and appreciated securities must navigate more than one limit — cash gifts can qualify for a 60% of AGI deduction in 2025 while the aggregate treatment of mixed contributions may be governed by the 50% ceiling in some contexts, meaning planning matters ^{[1] [3] [4]}. Practically, advisors point out that when taxpayers give both cash and appreciated property, the ordering and classification of each gift affect which limit applies and how much of the deduction is usable in the current year ^[3].

3. Carryforward rules and timing strategies

If the fair‑market‑value deduction for donated appreciated securities exceeds the 30% AGI threshold in a given year, the excess may be carried forward for up to five years, a standard IRS carryover rule cited by charitable‑giving guides and brokerage firms for 2025 planning ^{[2] [1]}. This carryforward feature is the principal reason charities and donor‑advised funds urge early coordination with tax advisors, especially at year‑end, because timing can determine whether donations are deductible under the more favorable 2025 limits ^{[3] [8]}.

4. Exceptions and different ceilings for other recipients or assets

Not all gifts are treated the same: contributions to private foundations and certain other entities often face lower percentage caps — for example, many analyses note a typical 20% limit for some property gifts to private foundations — and IRS guidance specifies the 50% limitation framework that applies to public charities in multiple contexts ^{[8] [4]}. Donor‑advised funds are treated as public charities for deduction purposes, so they generally follow the 30% rule for long‑term appreciated securities and the 60% rule for cash ^{[5] [7]}.

5. Competing narratives and implicit incentives

Financial institutions and charitable sponsors emphasize the tax efficiency of donating appreciated securities (avoidance of capital gains plus a 30% AGI fair‑market‑value deduction), which aligns their commercial interests with promoting in‑kind gifts to donor‑advised funds they administer ^{[2] [5]}. Policy changes such as provisions in recent legislation that preserved the 60% cash limit are highlighted by advisors as temporary windfalls or planning windows — coverage notes both the permanence of the 60% cash limit under OBBBA and the continued 30% cap on appreciated assets, signaling that donors should weigh timing and structure ^{[3] [8]}.

6. Bottom line and reporting limits

For 2025, the consistent headline across IRS material and leading charitable‑giving authorities is that long‑term appreciated securities donated to public charities are deductible up to 30% of AGI, cash gifts up to 60% of AGI, with mixed‑gift complexities, different rules for private foundations, and a five‑year carryforward for excess deductions ^{[1] [4] [2]}. This report relied on IRS publications and major philanthropic and financial services sources cited above; any nuanced or taxpayer‑specific determinations should be validated with the IRS guidance and a tax professional because individual circumstances and later guidance may affect the outcome ^{[9] [10]}.