I often see advice like this for tax advantages of charitable donation of shares:
If the donated shares were acquired from incentive stock options (ISOs) or an employee stock purchase plan (ESPP), be sure you donate the shares after you have met the related special holding periods for ISO and ESPP stock (more than two years from grant and one year from exercise/purchase). (from Forbes)
In fact, my Etrade account won't even let me do a charitable donation of short-term ESPP shares.
However, if I just go buy stock and let it appreciate and then donate it while it's still short-term, all of the gain is tax deductible so the holding period is totally irrelevant, right? It doesn't matter whether I avoided a 30% tax rate or a 20% tax rate, for example.
So is the situation really different for ESPP, and if so, why?
Thanks!