Charitable deductions for gifts of stock and other appreciated property may be utilized up to 30% of your adjusted gross income in the year of the gift. If you make a sizeable gift, you may have to carry over part of your deduction to succeeding years. To the extent necessary, you can use your adjusted gross income for the year is $100,000, up 10 $30,000 of long-term appreciated stock given to charitable institutions and organizations is deductible this year; any amount over $30,000 may be carried forward for up to five additional years.