December 11, 2009


SUBJECT:    Calendar Year-End Gift Handling Process

This notice contains information to assist campus departments with the proper handling of calendar year-end gifts. This is a matter of importance and economic consequence to our donors, as there are IRS regulations that must be complied with. Given the closure of most academic and administrative divisions during the upcoming holidays, we understand that there is generally a substantial amount of mail to process in January.

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, and please do not send cash through campus mail.

UCSD's Gift Processing Office will close at the end of the day on Friday, December 18, 2009, but will re-open on December 29 and 30, 2009 to process gifts. Departments that are open should deliver the gifts directly to Gift Processing if possible. Please call us at 534-4493 or 822-0715 to make a delivery.

For gifts received by divisions that are closed during the holidays, the IRS requires that charities be able to produce documented evidence that donors relinquished possession of their gifts to the charity on or before December 31, 2009. Accordingly, the following protocol needs to be followed:

1) For gifts received through the U.S. Mail, the envelope bearing a postmark on or before December 31, 2009 must be retained and attached to the gift when 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, 2009 (include a department date stamp).

In the absence of such evidence, the gifts will be receipted as having been made in 2010.

To ensure timely receipting and donor acknowledgment, all calendar year-end gifts to be receipted with a December 2009 date need to arrive in the UCSD Gift Processing Office by the close of business on Monday, January 11, 2010.

We greatly appreciate your attention to this matter and thank you for your cooperation in handling calendar year-end gifts. Please share this information with your faculty, and any staff members that may need to know. Please call us at 822-0715 or 534-4493 if you have any questions.

Best wishes for the holidays.

Marlene D. Shaver
Assistant Vice Chancellor
External and Business Affairs