Charitable contributions of capital gain property subject to the 30 percent limitation can be converted to the 50 percent category if the taxpayer elects to reduce his or her claimed deduction by the property's unrealized appreciation.

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This is true according to the tax code. By making the election to reduce the claimed deduction by the property's unrealized appreciation, the contribution can be moved from the 30 percent limitation category to the 50 percent category.

Charitable Contributions of Capital Gain Property Subject to the 30