If you currently have securities that have been held long-term (more than 12 months) that have appreciated (increased in value) since you have owned them, you can donate these securities directly to Boys and Girls Homes. If you were to sell the securities, you would encounter a capital gains tax on the amount of the increase in value. This would decrease the amount of the gift you wish to make to Boys and Girls Homes. When you donate the actual securities you can avoid the capital gains exposure.
The combined benefit of bypassing tax on the capital gain, receiving an income tax deduction, and making a charitable gift can be substantial.