USA swapping assets to avoid capital gains taxes

[JudyP]

My brother has a mutual fund with large unrealized gains that he wants to cash out. I have a mutual fund of equal value with no unrealized gains that I want to donate to charity. Can I spare my brother from having to pay capital gains taxes by swapping funds with him?

 

[JudyP]

After more research, I've concluded that the answer to the above question is "no".
I submitted my follow-up question (How are stock transfers reported on 1099-B forms?) as a new thread.