Contribution Date

[MWH]

I tried finding this info on the IRS website but was unsuccessful, hoping someone here can help/confirm my information. I am under the impression that for contributions given, you go by the date that is postmarked on the envelope. There was a member who gave a donation, the date on the check is Dec 31, yet the postmark on the envelope is Jan 2, so this contribution has to be applied to 2016 and can not be applied to 2015, is that correct.
Mike

[beas]

I'm assuming you're saying that you received the check in the mail. If so, you are correct. Even though the check is dated 12/31, the postmark is the limiting factor. The postmark can be no later than 12/31/2015 to count towards contributions in 2015.

This is from the IRS website. And although it's talking about 2014, the rule still holds.

Year-end gifts. Contributions are deductible in the year made. Thus, donations charged to a credit card before the end of 2014 count for 2014, even if the credit card bill isn’t paid until 2015. Also, checks count for 2014 as long as they are mailed in 2014.

https://www.irs.gov/uac/Newsroom/Tips-f ... to-Charity

[MWH]

Thank Beas for you response. I now have one further question, so let say someone puts a check in the plate on Sunday and it is dated December 31, and the date of the service is January 3, do you put the contribution on last year or the new year?

[beas]

No. It counts for the year the church received it. The only exception is the postmark issue we discussed before.