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 calendar year 1995. The
following guidelines have been provided for your information:

It is essential that both UCSD and the UC San Diego
Foundation are able to provide concrete evidence to the IRS,
if requested, that donors relinquished possession of gifts
before January 1, 1996, if such gifts are to be considered
TAX-DEDUCTIBLE for the 1995 tax year. This is a matter of
great importance and economic consequence to the campus'
donors.

For gifts received after January 1, 1996, 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 1995, donors must deliver or mail a
donation before midnight on December 31, 1995. 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, 1995 need
to be submitted to our office for processing no later than
January 12, 1995.

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 Director