I am neither an accountant nor a lawyer.
My understanding is that you can transfer appreciated stock and the recipient inherits your cost basis. When the recipient sells the stock the recipient pays the capital gains taxes. That said pretty much every BS is tax exempt so they do not pay the capital gains tax. There is a specific exemption preventing parent from transferring securities to their kids and then selling the securities and paying a lower cap gains tax rate. Such sales are subject to something known as the Kiddie Tax, and Kiddie applies to college students.
I am 100% certain you can do this when donating to their BS annual fund - and in fact you get to deduct t the current value of the securities not just the cost basis.
Also such transfers would not be subject to the Gift Tax specifically because you are receiving something of equal or greater value than the stock you transferred. Directly from the IRS a gift is: “Any transfer to an individual, either directly or indirectly, where full consideration (measured in money or money’s worth) is not received in return.”
Again I’m neither an accountant or lawyer. Maybe there is on on the forum…