OFFICE OF DEVELOPMENT AND UNIVERSITY RELATIONS
INFORMATION & FINANCIAL SYSTEMS
December 18, 1996
ALL AT UCSD (028)
SUBJECT: Receipt and Certification of Year-End Gifts
This is a reminder that special handling is needed for donations to
UCSD, received by mail during the final days of calendar year 1996.
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, 1997, if
such gifts are to be considered TAX-DEDUCTIBLE for the 1996 tax
year. This is a matter of great importance and economic consequence
to donors.
For gifts received after January 1, 1997, but mailed before that
date, it is necessary to retain the envelopes bearing the postal
cancellation date. In order to claim a tax deduction for 1996,
donors must deliver or mail a donation before midnight on December
31, 1996. Envelopes should be attached to all gift correspondence and
forwarded to the Gifts Administration Office, 0940 no later than
January 10, 1997.
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