In accordance with fasb standards, securities donated to a not-for-profit organization should be recorded at the:

In accordance with Financial Accounting Standards Board (FASB), the securities donated to a not-for-profit organization should be recorded at fair value. This is to properly supervise the value of the securities given to these organizations. This would also help the organization to better understand the sources of its support and the proper valuation.

Potato flew around my room before you came