When do charitable contributions have to be deposited to count for the IRS?

[american_mama]

This is the first year I'm trying to make some charitable contributions before the end of the year in order to deduct them on my taxes. But I am suddenly aware of the limited time available. Does my check have to be deposited by the charity before 1/1? Or does it have to be simply received by the charity or mailed by me or what? I assume it can't be as simple as the date I write on the check, can it?

Doh. I wanted to do good this year, even if it was cutting it close, but it didn't occur to me that the window might close several days before 1/1. I searched irs.gov a bit but found nothing about timing questions.

eta: I think the check must be mailed by 1/1, but I'd appreciate any confirmation. IRS Publication 526 re: Charitable Deductions from 2009 says "Checks. A check that you mail to a charity is considered delivered on the date you mail it." I assume the rule is the same for 2010, right?

[MoJo]

I'm 100% sure it doesn't have to be deposited by the charity.

If I were you, I'd call a couple of them to see what they say, because they almost certainly know the rules.

My guess is that sent 12-31/postmarked 12-31 would be safe, but I know our local post office is closing early tomorrow.

[ett]

Our church said checks have to be postmarked by 12/31 to count for this year.

[kijip]

Your reciept from the charity for donations over $250 must be dated 12/31. Trust me the charity will be aok dating thank yous 12/31 but received in very early January for you. For donations under 250 dollars, date your checks 12/31 and you can deduct them regardless of if you get a receipt. For online contributions, they need to be initiated by you on 12/31 or sooner. I am 100% certain of these rules. ;)

[BabyBearsMom]

I'm a CPA and work for a charitable organization. The check must be post marked by 12/31 to be counted as a charitable deduction in 2010. Once the check is received by the charity, they should send you some sort of receipt which will give the date of your gift and the amount. This will be your record of the donation. Feel free to PM me if you have any other questions.

[kijip]

I'm a CPA and work for a charitable organization. The check must be post marked by 12/31 to be counted as a charitable deduction in 2010. Once the check is received by the charity, they should send you some sort of receipt which will give the date of your gift and the amount. This will be your record of the donation. Feel free to PM me if you have any other questions.

Interesting, I had never heard that the postmark was the critical element. I have had two donors audited and countless others whose accountants call in March and April to get replacement receipts if the donor lost them (happens a lot). No one has ever asked me to produce their postmarked envelope (which would end up in the charities' hands, some places keep them, others discard them)- the date on the receipt/thank you and the check is what they wanted, or in the case of the donors who lose their receipt, a replacement receipt. Also I receive an enormous pile of hand delivered checks that are all dated 12/31 from about TODAY till 4-5 days into the year. So no postmarked envelope. I intentionally hold off and bank all of the 12/31 or before dated checks after giving all stragglers a week or so to get them in, then that goes into our books dated 12/31 (so it would show up on our bank reconciliation for December as a deposit in transit).

[Octobermommy]

Check dated 12/31. I don't think the postmark matters too much as long as it is received within a week or so in january.