@Dilip Sarwate the stock deduction is the deduction from income because of the donation of stock to a qualifying charitable institution. For a stock held long term, the value of the deduction from income is the value of the stock when it is donated.

@littleadv Thanks for making it clear that, for 2021, charitable deductions of 100% of AGI still apply. Another point to mention is that the allowable ceiling of 30% of AGI for stocks and some other non-cash contributions still applies.

Thank you, but I would have not have contributed if there were any doubt that MIT was a legitimate deduction. Again, thanks.