Last updated: December 18, 2025
Planning your year-end charitable donations? Recent IRS updates have changed how gift dates are determined for tax purposes, and these rules could impact your ability to claim deductions for this calendar year. From mailed checks and private carriers to credit cards, stock transfers, and Qualified Charitable Distributions (QCDs) from IRAs, understanding the timing rules is essential. Below, we’ve answered the most common questions to help you make informed decisions and ensure your gifts count for the current tax year.
FAQ: Year-End Giving and IRS Rules
Why are these rules changing?
The IRS has clarified when charitable gifts are considered made for tax purposes. This affects how donors should plan year-end giving to ensure their contributions qualify for the current tax year and maximize their year-end giving tax deduction.
Does the mailbox rule still apply to checks sent by U.S. Mail?
Yes, but with an important update. If your check is postmarked by December 31, it counts for that year—even if we receive it in January. Important: As of December 24, 2025, USPS applies machine postmarks at regional processing centers, not local drop-off points. This means the postmark date could be several days after you hand over your mail, which may affect your charitable gift timing.
How can I make sure my mailed check is properly dated?
You can take these steps:Postage Validation Imprint (PVI): Purchase postage at the counter; the PVI label shows the mailing date.
- Manual Postmark: Ask USPS staff to apply a manual (local) postmark.
- Additional Options: Buy a Certificate of Mailing or use Registered/Certified Mail for proof of mailing date.
These methods help confirm the date of mailing and protect your year-end giving tax deduction.
What if I use FedEx, UPS, or another private carrier?
For private carriers, the gift date is when we receive it, not when you send it. This is a key change from the old mailbox rule.
How are credit card gifts dated?
The gift date is when the charge is processed by your card issuer, not when you submit the donation online. Timing matters for your charitable gift deduction.
What about wire transfers or ACH payments?
The gift date is when funds are credited to our account. Plan ahead to ensure your wire transfer charitable gift posts before year-end.
How are stock or securities gifts dated?
The gift date is when the transfer is completed by your broker. If you’re making a stock donation, confirm with your broker early to avoid delays.
What about Qualified Charitable Distributions (QCDs) from IRAs?
The gift date is when funds leave your IRA and are payable to the charity, not when you request the distribution. Timing is critical—confirm with your IRA custodian to ensure processing before year-end. QCDs are a great way to support charities while reducing taxable income.
Plan Ahead
To make sure your gift is credited for this tax year, please allow enough time for processing. If you have questions, we’re here to help:
📧 Email: [email protected]
📞 Call: (800) 776-9326
Thank you for your generosity and commitment to our mission!