Dr. Bipin Patel is a highly respectable physician and a philanthropist in the United States. He always had a profound connection with India and a strong desire to give-back to his motherland. Dr. Patel found out that gifts of appreciated securities are a cost-effective way to help the underprivileged. Every year for over a decade now, he has been donating appreciated stocks to IDRF. IDRF sells these stocks immediately (unless advised otherwise) to support its various development programs and Dr. Patel is able to avoid the capital gains tax in addition to receiving a charitable deduction for the full fair market value of the stock.