Contribution Deadline

Charitable Deductions for 2013

Donors must deliver checks on or have them postmarked by December 31, 2013 in order to claim a charitable contribution deduction for 2013.

Checks that are placed in the church offering during the first worship service in 2014 will not qualify for a charitable contribution deduction in 2013, even if the check is predated to 2013 or was actually written in 2013.

However, under the so-called “mailbox exception,” checks that are written, mailed, and postmarked in 2013 will be deductible in 2013, even though they are not received by the church until 2014.