SUBJECT:

Receipt and Certification of Year-End Gifts

This is a reminder that special handling will be needed for gifts received by mail during the final days of the calendar year. The following guidelines have been provided for your information:

It is essential that the University and the UC San Diego Foundation are able to provide concrete evidence that donors relinquished possession of gifts before January 1, 1994, if such gifts are to be considered TAX-DEDUCTIBLE for the 1993 tax year. This is a matter of great importance and economic consequence to the campus' donors.

For gifts received after January 1, 1994, but mailed before that date, it is necessary that the envelopes bearing the postal cancellation date be retained. In order to claim a tax deduction for 1993, donors must deliver or mail a donation before midnight on December 31, 1993. Envelopes should be attached to all gift correspondence and forwarded to the Gifts Administration Office, 0940, for processing and receipting. All gifts received as of December 31, 1993 need to be submitted to our office for processing no later than January 10, 1994.

Hospital personnel should follow the above guidelines, but forward gifts to the Development Office, UCSD Medical Center, 8982.

Thank you for your cooperation in processing year-end gifts.

Karen Sowell Director