Are you saying 501 non-profits don't pay capital gains? (b) certainly avoids tax on the donor's part, but on the non-profit? I am assuming the non-profit would have to convert to fiat to do something useful with the donation.
> Are you saying 501 non-profits don't pay capital gains?
Correct, as long as those gains are used as part of the 501-aligned mission. Same with donations, they don't pay a corp income tax. This is part of being a tax exempt organization.
