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Say, for example, that you own $3,000 of a stock you've heldat least a year and made $1000 on. If you sell it, you'll haveto pay capital gains taxes, typically 15 percent (20 percent fortop bracketeers.)If you sold the shares, you'd owe $150 in taxesand be able to donate (and deduct) a net of $2850 to charity. Ifyou give the charity the shares to sell, they get the full$3,000, and you get the full deduction too.