University of California, San Diego OFFICE OF EXTERNAL RELATIONS
SUBJECT: Calendar Year-End Gift Handling Process This is a reminder that special handling is required of departmental
personnel for all charitable gifts received by UCSD during the final
days of calendar year 2005. This is especially important for divisions
that are closed down during the holidays and have substantial amounts of
mail to process upon their return.
All gifts must be delivered to the UCSD Gift Processing Office, Mail
Code 0940 (or hand-delivered to 10300 North Torrey Pines Road, Second
floor) as soon as they are received. Departments are not to hold checks
or cash. For those departments that remain open during the holidays, we
require daily transmittals to Gift Processing as usual. We will have
staff available during the holiday season. Obviously, any gift received
in Gift Processing prior to December 31, 2005 will be receipted
For gifts made very close to, or at calendar year-end, which are not
deposited or processed until January 2006, the IRS requires that
charities be able to produce concrete evidence that donors relinquished
possession of their gifts on or before December 31, 2005. 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, 2005 but was not able to send it to Gift Processing
until January 2006; or
2) For gifts received through the U.S. Mail, the envelope bearing a
postmark on or before December 31, 2005 must be retained with the gift
and attached to the transmittal sent to the UCSD Gift Processing Office.
In the absence of such evidence, the gifts will be receipted as having
been made in 2006.
All calendar year end gifts to be receipted with a December 2005 date
must arrive in the UCSD Gift Processing Office no later than January 9,
2006 at 5 pm. For gifts sent to 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, 2005, the gift will be receipted as having been made in
January 2006.
This is a matter of great importance and economic consequence to donors.
Therefore, we appreciate your utmost attention to this matter and thank
you for your cooperation in processing these calendar year-end gifts.
Wayne A. Combs
Manager Gift, Data, & Record Services