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Originally posted by Mmmm, Burger (C.J.)
I would guess that a substantial percentage of the larger gifts do, in fact, involve appreciated assets.

What you'd need are data on the amount of charitable giving per person (i.e., how much came from gifts of <$100, $100-500, 500-1000, >1000, etc.) I would guess that most gifts in the range over a few thousand dollars involve appreciated assets. It's only sensible. And I would guess that a substantial percentage of charitable giving is concentrated in gifts of large amounts, simply because a large gift is generally more than hundreds of small gifts.

Well, yes I agree that would make sense to do it that way, if one were a corporation. But I get solicitations all the time and I'm no corporation, and mostly I hand out cold hard ducats. It feels like you're correct, but I was curious about a source to confirm it.