charitable deduction property
(2) Definitions For purposes of this subsection: (A) Charitable deduction property The term “charitable deduction property” means any property (other than publicly traded securities) contributed in a contribution for which a deduction was claimed under section 170 if the claimed value of such property (plus the claimed value of all similar items of property donated by the donor to 1 or more donees) exceeds $5,000. (B) Publicly traded securities The term “publicly traded securities” means securities for which (as of the date of the contribution) market quotations are readily available on an established securities market.