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From what I know I did make it clear that any donor (cash in this case) if the deposit shows on my statement that it is recorded on 12/31 and a receipt was given on that date, then no comment, it is a tax break for 2012. Postmark envelop goes with filing Tax forms and not not with donations check again publications from IRS government Here is a comprehensive discussion by the Evangelical Council for Financial Accountability® Timing Contribution Here is the IRS Publication 526 for guidance Guidance about deductibility of Charitable Donations you, Valerie for Pub 526.

drowns lines between filing forms and applying principles.

Should I use my common sense here above rules and regulations...

At most that you wrote the check back then, (which means wrote it and put it in the desk drawer..don't get any credit for that). I mean, why would you bother...doesn't mean or indicate you PAID back then.

I mean, why would you bother...doesn't mean or indicate you PAID back then.

The date of Receipt or deposit doesn't seem to matter from my understanding (again unless this is clearly a 2013 event for the donor and you have knowledge of it). Since these are donations received, aren't you required to send a statement to the donors?

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