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In the US, if you donate your cryptocurrency to an IRS-recognized tax-exempt charity (e.g. 501©(3) organization), the IRS does not require you to pay capital gains on the transaction and you can deduct the value of your donation based on the fair market value of the cryptocurrency on the date of the donation.
Additionally, per the updated IRS guidance on cryptocurrency taxation, donating cryptocurrency to a charity will not trigger a capital gain or loss. If you are donating a crypto asset which you have held for more than one year, you are eligible for a deduction equal to the fair market value of the asset at the date of the donation. If you have held the asset for one year or less, you are still eligible for a deduction. However, it will be the lesser of the fair market value of the asset at the time of the donation and the cost basis of the asset.
In essence, this means that you may donate appreciated cryptocurrency assets to charities and bypass capital gains taxes.