Roth charity offset, where you offset a Roth conversion from a traditional IRA with a donation of appreciated stock to a charity or DAF. Cool, buy it back in some other account, perhaps a Roth IRA. In addition, in a Roth IRA there is no basis issue. Roth Charity Offset. Taxable accounts have the friction of capital gains taxes, with the possibility of higher capital gain rates and carryover basis.

Source: Forbes October 28, 2020 10:52 UTC