If it comes from an estate you are matching 2 to 1 in stead of 1.5 to 1. Federal estate tax at 35%. For other contributions, you get to deduct contributions at your marginal tax rate. It is 1.5 to 1 if the donor is at 39.6% tax rate. We just finished this., setup a charitable trust. Let’s say you donate $100K in appreciated stocks, long term or short term. If you had an income of at least $100K, you get to deduct it from your AGI. Savings on the tax about $39.6K if your marginal rate is 39.6%. So the donor gave up $60K and taxpayers $40K. Actually, the donor gave up even less if stocks s/he gave up were not keepers and would have sold it anyway and pay long term or short term gains tax.