As we approach the end of each year, there are always questions about the tax deductibility of charitable contributions made to local churches. The rule is relatively simple – donors must deliver or mail (with the postmark visible) checks on or by December 31 in order to claim a charitable contribution deduction for 2015.
Checks presented to the church in early 2016, regardless of when the check was actually written or dated, will not qualify as a charitable contribution in 2015. The only exception, as noted above, is when the check was written, mailed, and postmarked in 2015.
Therefore, potential donors looking for charitable contribution deductions in 2015 should make sure that their contributions are in the hands of the church on or prior to December 31. By taking this simple step, all the confusion is removed – and the church secretary or treasurer does not have to decipher postmarks on your envelope. Last minute giving is made easier this year since the last Sunday of the year falls on December 27th.