University of California, San Diego


December 2, 2008


SUBJECT:    Calendar Year-End Gift Handling Process

Given the closure of many academic and administrative divisions during the upcoming holidays, it is imperative that those handling the calendar year-end gifts of our donors have instruction. Ensuring that year-end gifts can be receipted with a December 2008 date is a matter of great importance and economic consequence to our donors.

For gifts received by divisions that are closed during the holidays, there is generally a substantial amount of mail to process in January. Accordingly, the following protocol needs to be followed:

Prior to the campus closure, all gifts received by departments should be delivered to the UCSD Gift Processing Office, Mail Code 0940 (or hand-delivered to TPCN, 10300 North Torrey Pines Road, Third floor). Departments should not hold checks or cash (DO NOT send cash through campus mail). UCSD's Gift Processing Office will be closed on Friday, December 26, 2008, but will re-open December 29 and 30, 2008. Departments who are open and who receive gifts during the campus closure should deliver the gifts directly to Gift Processing.

For gifts made very close to, or at calendar year-end, which are not deposited or processed until January 2009, the IRS requires that charities be able to produce concrete evidence that donors relinquished possession of their gifts on or before December 31, 2008. This evidence needs to be collected and provided to us by the receiving department, and may take several forms:

1) For gifts received through the U.S. Mail, the envelope bearing a postmark on or before December 31, 2008 must be retained with the gift and attached to the transmittal sent to the UCSD Gift Processing Office.

2) For hand-delivered gifts, please provide a written attestation from a department representative stating that he/she personally received the gift on or before December 31, 2008 (include a department date stamp).

In the absence of such evidence, the gifts will be receipted as having been made in 2009.

All calendar year end gifts to be receipted with a December 2008 date need to arrive in the UCSD Gift Processing Office no later than Friday, January 9, 2009 at 1 pm.

We appreciate your utmost attention to this matter and thank you for your cooperation in processing these calendar year-end gifts. PLEASE SHARE THIS WITH your PI's, Department Business Officers, Fund Managers, Administrative Assistants and staff members. Please call us at 822-0715 or 534-4493 if you have any questions.

Happy Holidays!

Marlene D. Shaver
Assistant Vice Chancellor
External Relations