SUBJECT:

Important Calendar Year-End Gift Handling Requirements and Other Information

This notice contains important information to assist campus departments with the proper handling of calendar year-end gifts. This is a matter of economic consequence to our donors, as there are IRS regulations that must be complied with. Given the closure of most academic and administrative divisions during the upcoming holidays, there is generally a substantial amount of mail to process by all departments in early January.

Prior to the campus closure, all gifts received by departments should be sent via campus mail (mail code 0940) or delivered to the UCSD Gift Processing Office at Torrey Pines Center North (TPCN Plaza Level). Departments should not hold any gifts and cash should be delivered in person. UCSD's Gift Processing Office will close at the end of the day on Wednesday, December 23, 2015, but will be open (for the day only) on December 31, 2015 at 7:30 am to process gifts. Please call us at 534-4493 or 822-0715 if you need to make a gift delivery on December 31 to TPCN Plaza Level, or advise us as to how we can assist you to pick up gifts if necessary. We will reopen on Monday January 4, 2016 with the campus.

For our donor’s convenience, the UC San Diego giving site can be accessed at any time day or night at: https://giveto.ucsd.edu/

During the entire campus closure, certain key Gift Processing and Foundation personnel will be checking voice mail and email throughout to ensure that gifts can be received as necessary that otherwise cannot be given online, or handled via US mail. Those personnel are Kathy Terry (858-822-0715), Sandra Stewart (858-534-4493), I-Ju Tracy (for stock gifts 858-534-1038) and Marlene Shaver (858-534-1032). You can contact us and one of us will respond within the same day.

Upon the campus reopening in January, the following protocol needs to be followed, as the IRS requires that charities be able to produce documented evidence that donors relinquished possession of their gifts to the charity on or before December 31, 2015.

1) For gifts received through the U.S. Mail, the envelope bearing a postmark on or before December 31, 2015 must be retained and attached to the gift when sent via campus mail to the UCSD Gift Processing Office.

2) For hand-delivered gifts, please provide a written attestation from a department representative stating that he/she personally received the gift on or before December 31, 2015 (include a department date stamp).

In the absence of such evidence, the gifts will be receipted as having been made in 2016.

To ensure timely receipting and donor acknowledgment, all calendar year-end gifts to be receipted with a December 2015 date need to arrive in the UCSD Gift Processing Office by the close of business on Monday, January 11, 2016.

We greatly appreciate your attention to this matter and thank you for your cooperation in handling calendar year-end gifts. Please share this information with those that need to know and call us at 822-0715 or 534-4493 if you have any questions.

Best wishes for the holiday season.

Marlene D. Shaver Assistant Vice Chancellor Advancement Services