capital appreciation tax

基本解释

No capital gains tax is imposed on appreciation at your death.
在你死亡的时候，也不会被征收资本利得税。
Last week Brazil reimposed a tax on inflows of foreign capital, in what it said was an attempt to slow the appreciation in the real caused by speculative money.
上周，巴西对外国资本流入重新征税，并表示此举是为了放缓投机资金导致的雷亚尔升值。
blog.sina.com.cn
The government last month imposed a tax on short-term capital inflows. But that is unlikely to stop the currency’s appreciation, especially once the oil starts pumping.
巴西政府上个月针对短期资本流入强征了相关赋税（税收），但该举措很难阻止本币的升值，特别是油田实现产出后。

There should be no capital gains tax because most capital appreciation is just inflation.
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So, the total appreciation will escape capital gains tax.
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Although it's not required, the donor then would be expected to give the partnership shares to the charity, avoiding most capital gain taxes on appreciation and also getting a current tax deduction.
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