University of California, San Diego
GIFT PROCESSING DIVISION
December 16, 1999
SUBJECT: Receipt and Certification of Calendar Year-End Gifts
This is a reminder that special handling will be required of departmental personnel for all charitable gifts received during the final days of calendar year 1999. This is especially important for divisions that close down during the holidays and have substantial amounts of mail to process upon their return.
It is important that all gifts be delivered to the UCSD Gift Processing Office, Mail Code 0940, as soon after they are received as possible. Donors should be receipted and thanked for their gifts in a timely manner. For those departments that remain open during the holidays, we encourage daily transmittals to Gift Processing. Obviously, any gift received by Gift Processing by December 31, 1999 will be receipted as such.
For gifts made very close to, or at calendar year-end, which were not deposited or processed until January 2000, the IRS requires that charities be able to produce concrete evidence that donors relinquished possession of their gifts on or before December 31, 1999. In the absence of such evidence, the gifts will be receipted as having occurred in 2000. This evidence may take one of two forms: 1) for hand-delivered gifts, a written attestation from a department representative stating that he/she personally received the gift on or before December 31, 1999 but was not able to send it to Gift Processing until January 2000; or 2) for gifts received through the U.S. Mail, the envelope bearing a postmark on or before December 31, 1999. The envelope bearing the postal cancellation date on or before December 31, 1999 must be retained with the gift and attached to the transmittal sent to the UCSD Gift Processing Office.
All calendar year end gifts to be receipted with a December 1999 date must arrive in the UCSD Gift Processing Office no later than January 14, 2000. For gifts arriving in Gift Processing in January, if either the hand-delivered attestation statement or the postmarked envelope is not attached to the documentation as evidence of effective delivery as of December 31, 1999, the gift will be receipted as having been made in January 2000.
This is a matter of great importance and economic consequence to donors. Thank you for your cooperation in processing these calendar year-end gifts.