SUBJECT:

Receipt and Certification of Calendar Year-End Gifts

This is a reminder that special handling will be required of
departmental personnel for all charitable gifts received during the
final days of calendar year 1998. This is especially important for
divisions that close down during the holidays and have substantial
amounts of mail to process upon their return.

It is important that all gifts be delivered to the UCSD Gift Processing
Office, Mail Code 0940, as soon after they are received as possible.
Donors should be receipted and thanked for their gifts in a timely
manner. For those departments that remain open during the holidays, we
encourage daily transmittals to Gift Processing. Obviously, any gift
received by Gift Processing by December 31, 1998 will be receipted as
such.

For gifts made very close to, or at calendar year-end, which were not
deposited or processed until January 1999, the IRS requires that
charities be able to produce concrete evidence that donors relinquished
possession of their gifts on or before December 31, 1998. In the
absence of such evidence, the gifts will be receipted as having occurred
in 1999. This evidence may take one of two forms: 1) for
hand-delivered gifts, a written attestation from a department
representative stating that he/she personally received the gift on or
before December 31, 1998 but was not able to send it to Gift Processing
until January 1999; or 2) for gifts received through the U.S. Mail, the
envelope bearing a postmark on or before December 31, 1998. The
envelope bearing the postal cancellation date on or before December 31,
1998 must be retained with the gift and attached to the transmittal sent
to the UCSD Gift Processing Office.

All calendar year end gifts to be receipted with a December 1998 date
must arrive in the UCSD Gift Processing Office no later than January 15,
1998. For gifts arriving in Gift Processing in January, if either the
hand-delivered attestation statement or the postmarked envelope is not
attached to the documentation as evidence of effective delivery as of
December 31, 1998, the gift will be receipted as having been made in
January 1999.

This is a matter of great importance and economic consequence to donors.
Thank you for your cooperation in processing these calendar year-end
gifts.

Marlene D. Shaver Director