capital appreciation tax

基本解释

No capital gains tax is imposed on appreciation at your death.
在你死亡的時候，也不會被征收資本利得稅。
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，巴西對外國資本流入重新征稅，竝表示此擧是爲了放緩投機資金導致的雷亞爾陞值。
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.
巴西政府上個月針對短期資本流入強征了相關賦稅（稅收），但該擧措很難阻止本幣的陞值，特別是油田實現産出後。

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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