RE:One great thing about ES and flow thru sharesAs I understand it it, they gave their shares to a charity in order to get the tax break. The charity then owns the shares and can sell when they wish. They would not have any tax implications that I can see. Many of these shares will have likely been sold by the various charities. They could have been sold for 4 or so dollars and could then be sold for the tax loss just like any other shares.