For example, your assets may include appreciated securities. If sold, a substantial portion of proceeds would have to be paid in taxes. But a gift of appreciated assets to PRASAD CDHP, owned by you for more than one year, would qualify for a charitable contribution deduction equal to the full fair market value of the assets. Your gift could then be sold by PRASAD CDHP and, since PRASAD CDHP is a not-for-profit organization, the appreciation would not be taxed. In this way, more of your gift can be used in the manner you had intended.