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, 1995, if such gifts are to be considered
  TAX-DEDUCTIBLE for the 1994 tax year. This is a matter
  of great importance and economic consequence to the
  campus' donors.

  For gifts received after January 1, 1995, 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 1994, donors must deliver or mail a
  donation before midnight on December 31, 1994. 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, 1994 need
  to be submitted to our office for processing no later than
  January 13, 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.

Marlene D. Shaver Acting Director