Gifts of Cash 
Cash (or credit card) gifts are one of the most popular forms of charitable gifts. As the donor,  you are entitled to deduct the full amount of the contributed cash up to 50 percent of adjusted  gross income. Any excess may be deducted over the five succeeding years, up to the 50 percent  annual ceiling, until the deduction is exhausted.

Gifts of appreciated securities 
Gifts of appreciated securities held by the donor for more than one year provide two tax  benefits: (1) no capital gains tax is imposed on the "long-term" appreciated gift portion, and  (2) the  donor is entitled to a charitable deduction equal to the fair market value of the  securities on the gift date.
 
You also may make a gift of closely-held stock (owned by you for more than one year).  However, to claim a deduction for gifts of other than cash and publicly-traded securities valued  in excess of $5,000, the donor must obtain a qualified appraisal by an independent  professional and include this appraisal with his or her tax return.