Say you bought 100 shares of General Electric in January, 1995, at $25.50 
each. Say, also, you planned on donating $12,500 in cash to charity this year. 
Here's how you can give your GE stock instead and (legally) cheat the tax 
man:

CURRENT VALUE OF GE STOCK       $12,500*
COST TO BUY THE STOCK            -2,550
                              ------------
YOUR CAPITAL GAIN                $9,950

Donate the 100 shares and qualify for a $12,500 deduction from current income.

FEDERAL INCOME TAX SAVINGS       $3,875**
CAPITAL GAINS TAX SAVINGS        +1,990***
                              ------------
TOTAL TAX SAVINGS                $5,865

Upshot: Your aftertax cost is $6,635--a $1,990 savings vs. the $8,625 after-tax 
cost of a cash donation. Plus your charity is $12,500 ahead.


* BASED ON RECENT MARKET PRICE OF $125
** ASSUMING YOU'RE IN THE 31% TAX BRACKET (31% OF $12,500)
*** BASED ON LONG-TERM CAPITAL-GAINS RATE OF 20% (20% OF $9,950)