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.

FORBES: The office-park deduction

The Obama administration also saw the passage of the Small Business Job Act, which provided additional small business tax cuts, zero capital gain taxes on important small business investments held for five years or more, deduction for self-employed health insurance costs and increased access to lending for small business owners.

FORBES: Do the Presidential Candidates' Platforms Address the Real Needs of Small Businesses?