Had a recent client enquiry. His shares have dropped below marketable value and have little value to trade. So he asked - Can I donate them. My firts thought was delisted.com.au but they now charge a fee to take on shares. Then I found ShareGift Australia This is a FREE service with a few limits but not many. In return for a gift you get a deductible gift, no brokerage and a CGT loss based on the value of the gift given as the sale proceeds. Shares must not be suspended or delisted however.