Contribution with donations from different years

[JaneM]

I have a contribution for 2012 which also includes a few checks left over from 2011. Do I just make them separate contributions and make notes so I match them up when I do my bank reconciliation?

[NeilZ]

I have a contribution for 2012 which also includes a few checks left over from 2011. Do I just make them separate contributions and make notes so I match them up when I do my bank reconciliation?

Jane,

Not sure where you're going with this. Are these contribution checks that were not deposited in 2011, and deposited in 2012 ?? If so, they have to go against any 2012 contribution statement per IRS regulations.

If that assumption is wrong, could you expand on the original question with more detail ??

[JaneM]

That answers my question, IRS regs rule. I thought I had to put them in under prior year since that was when checks were dated. It was our fault that the checks were in a different place and were not deposited until 2012. Thanks for your help - Jane

[Jeff]

The rule does not have to do when they were deposited into your checking account, but when the contributor gave the donation.

If you had them in 2011 they would be 2011 contribution even if you did not deposit into your checking account until 2012. The same thing would be if they were mailed and postmarked in 2011 but you did not receive them until 2012, they would be considered 2011 contributions.

[NeilZ]

Thanks for the clarification, Jeff ... I think I had it in my mind that they were given in 2012 for 2011.