[ASK AN EXPERT] In Which Year Are Gifts Made On Or Before December 31, But Received In January, Counted?
Bloomerang
DECEMBER 9, 2022
The donor sends the check via alternative private delivery service like UPS or FedEx. Since these are deemed to be acting as “agents” of the sender, and the sender can presumably cancel their instructions, the gift is not deemed delivered and donated until the check arrives at the charity. The donor completes a gift via text.
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