- quote -

I think the rules state something to the effect that it is
upon change of registration of the stock upon the
corporations books.

The mere fact that you tell your broker to change it near YD
and its out of your account eectronically may not cut it.

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Hi,

When and how is a block of stock donated to a 501(c)(3)
charitable organization valued if:

1. The stock is in certificate form and is delivered to the
charitable organization's stock broker.
2. The stock is electronically transferred from the donor's
account to the charitable organization's stock broker.

I assume it is the date the stock is out of the donor's
possession, and that it is valued by taking the daily high
and low for that day and averaging the two values. Is this
correct?

Thanks!

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