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Not legally feasible. Please see my paper on gift dates. But heavens - even the donor wrote a 2019 date on the check. You have no proof that any previous check was lost. John Taylor 919.816.5903 johntaylorconsulting@gmail.com Big ideas; small keyboard > On Mar 10, 2019, at 9:37 AM, Farida Ahmed <00000007855b2d24-dmarc-request@listserv.fundsvcs.org> wrote: > > Dear All, > > I just received a check that was lost in the mail, the donor wants us to record it in December 2018. He wants a receipt indicating that the gift was done in December 2018. > > The check is dated January 4th, 2019, with a note Memo: final 2018 donation. According to the donor the check was cut on December 30, 2018. > > Is this feasible, or not? > > Thanks for your help > > Regards > Farida > > > > Farida Ahmed > Director, Gift Administration > The American University in Cairo > Tel: 2615-2481

It's at the download site under Miscellaneous and Law-Related documents - page 2: John's Annual Date of Gift Summary. It essentially affirms how to know when a gift was legally made but the responsibility for making that determination is the donors. Our receipts should only indicate when we received or processed a gift. Especially when you have no proof of anything else. John John H. Taylor Principal, John H. Taylor Consulting 2604 Sevier St. Durham, NC 27705 johntaylorconsulting@gmail.com 919.816.5903 (cell/text) Serving the Advancement Community Since 1987 On Sun, Mar 10, 2019 at 9:55 AM Farida Ahmed < 00000007855b2d24-dmarc-request@listserv.fundsvcs.org> wrote: > Thank you John, > where can I find your paper on gift dates please > > Farida Ahmed > Director, Gift Administration > The American University in Cairo > Tel: 2615-2481 > > > On Sun, Mar 10, 2019 at 3:46 PM John Taylor < > johntaylorconsulting@gmail.com> wrote: > >> Not legally feasible. Please see my paper on gift dates. But heavens - >> even the donor wrote a 2019 date on the check. You have no proof that any >> previous check was lost. >> >> John Taylor >> 919.816.5903 >> johntaylorconsulting@gmail.com >> >> Big ideas; small keyboard >> >> On Mar 10, 2019, at 9:37 AM, Farida Ahmed < >> 00000007855b2d24-dmarc-request@listserv.fundsvcs.org> wrote: >> >> Dear All, >> >> I just received a check that was lost in the mail, the donor wants us to >> record it in December 2018. He wants a receipt indicating that the gift was >> done in December 2018. >> >> The check is dated January 4th, 2019, with a note Memo: final 2018 >> donation. According to the donor the check was cut on December 30, 2018. >> >> Is this feasible, or not? >> >> Thanks for your help >> >> Regards >> Farida >> >> >> >> Farida Ahmed >> Director, Gift Administration >> The American University in Cairo >> Tel: 2615-2481 >> >>

Dear All, I just received a check that was lost in the mail, the donor wants us to record it in December 2018. He wants a receipt indicating that the gift was done in December 2018. The check is dated January 4th, 2019, with a note Memo: final 2018 donation. According to the donor the check was cut on December 30, 2018. Is this feasible, or not? Thanks for your help Regards Farida Farida Ahmed Director, Gift Administration The American University in Cairo Tel: 2615-2481

Thank you John, where can I find your paper on gift dates please Farida Ahmed Director, Gift Administration The American University in Cairo Tel: 2615-2481 On Sun, Mar 10, 2019 at 3:46 PM John Taylor <johntaylorconsulting@gmail.com> wrote: > Not legally feasible. Please see my paper on gift dates. But heavens - > even the donor wrote a 2019 date on the check. You have no proof that any > previous check was lost. > > John Taylor > 919.816.5903 > johntaylorconsulting@gmail.com > > Big ideas; small keyboard > > On Mar 10, 2019, at 9:37 AM, Farida Ahmed < > 00000007855b2d24-dmarc-request@listserv.fundsvcs.org> wrote: > > Dear All, > > I just received a check that was lost in the mail, the donor wants us to > record it in December 2018. He wants a receipt indicating that the gift was > done in December 2018. > > The check is dated January 4th, 2019, with a note Memo: final 2018 > donation. According to the donor the check was cut on December 30, 2018. > > Is this feasible, or not? > > Thanks for your help > > Regards > Farida > > > > Farida Ahmed > Director, Gift Administration > The American University in Cairo > Tel: 2615-2481 > >

Not according to US law. Taking it out of your about does not constitute an irrevocable transfer of assets to a charity. We see this all the time with stock transfers where donors tell brokers to make a gift one day and they either delay or out the stock in a transfer account but don't transfer it. The burden of proof is on the donor. You have no such proof of an irrevocable transfer. Feel free to issue a receipt with no date if you want - but don’t fabricate a date! John John Taylor 919.816.5903 johntaylorconsulting@gmail.com Big ideas; small keyboard > On Mar 12, 2019, at 4:10 AM, Farida Ahmed <00000007855b2d24-dmarc-request@listserv.fundsvcs.org> wrote: > > Thank you John, > > What if the donor has a screen shot of his bank account showing that he ordered the gift to be done on December 28 but it cleared on January 4th, would that make a difference? > > Farida Ahmed > Director, Gift Administration > The American University in Cairo > Tel: 2615-2481 > > >> On Sun, Mar 10, 2019 at 4:11 PM John Taylor <johntaylorconsulting@gmail.com> wrote: >> It's at the download site under Miscellaneous and Law-Related documents - page 2: John's Annual Date of Gift Summary. >> >> It essentially affirms how to know when a gift was legally made but the responsibility for making that determination is the donors. Our receipts should only indicate when we received or processed a gift. Especially when you have no proof of anything else. >> >> John >> >> John H. Taylor >> Principal, John H. Taylor Consulting >> 2604 Sevier St. >> Durham, NC 27705 >> johntaylorconsulting@gmail.com >> 919.816.5903 (cell/text) >> >> Serving the Advancement Community Since 1987 >> >> >>> On Sun, Mar 10, 2019 at 9:55 AM Farida Ahmed <00000007855b2d24-dmarc-request@listserv.fundsvcs.org> wrote: >>> Thank you John, >>> where can I find your paper on gift dates please >>> >>> Farida Ahmed >>> Director, Gift Administration >>> The American University in Cairo >>> Tel: 2615-2481 >>> >>> >>>> On Sun, Mar 10, 2019 at 3:46 PM John Taylor <johntaylorconsulting@gmail.com> wrote: >>>> Not legally feasible. Please see my paper on gift dates. But heavens - even the donor wrote a 2019 date on the check. You have no proof that any previous check was lost. >>>> >>>> John Taylor >>>> 919.816.5903 >>>> johntaylorconsulting@gmail.com >>>> >>>> Big ideas; small keyboard >>>> >>>>> On Mar 10, 2019, at 9:37 AM, Farida Ahmed <00000007855b2d24-dmarc-request@listserv.fundsvcs.org> wrote: >>>>> >>>>> Dear All, >>>>> >>>>> I just received a check that was lost in the mail, the donor wants us to record it in December 2018. He wants a receipt indicating that the gift was done in December 2018. >>>>> >>>>> The check is dated January 4th, 2019, with a note Memo: final 2018 donation. According to the donor the check was cut on December 30, 2018. >>>>> >>>>> Is this feasible, or not? >>>>> >>>>> Thanks for your help >>>>> >>>>> Regards >>>>> Farida >>>>> >>>>> >>>>> >>>>> Farida Ahmed >>>>> Director, Gift Administration >>>>> The American University in Cairo >>>>> Tel: 2615-2481

You aren't nagging! But you also have no proof that the gift was made in 2018. If you had an envelope with a 2018 postmark that *might* have been useful but even postmarks no longer prove a legal date of gift. You cannot issue a receipt that reflects a date other than when you received or processed it. You could add a note on the receipt along the lines of, "Thank you for your gift that we processed in MM/DD/2019 with a check date of MM/DD/2019 which you indicate should reflect a gift made on MM/DD/2018. Please seek guidance from your tax advisor for proper tax treatment. You cannot do much more in these circumstances other than, as I stated, issue a receipt with no date on it at all and let the donor work it out. John John H. Taylor Principal, John H. Taylor Consulting 2604 Sevier St. Durham, NC 27705 johntaylorconsulting@gmail.com 919.816.5903 (cell/text) Serving the Advancement Community Since 1987 On Tue, Mar 12, 2019 at 6:57 AM Farida Ahmed < 00000007855b2d24-dmarc-request@listserv.fundsvcs.org> wrote: > I already have the check, so the donor has paid, so the doubt that we will > not receive the gift doesn't exist. The only problem that the check is > dated Jan 2019 > > Sorry for nagging but this is a very important donor to us > > Farida > Farida Ahmed > Director, Gift Administration > The American University in Cairo > Tel: 2615-2481 > > > On Tue, Mar 12, 2019 at 11:43 AM John Taylor < > johntaylorconsulting@gmail.com> wrote: > >> Not according to US law. Taking it out of your about does not constitute >> an irrevocable transfer of assets to a charity. >> >> We see this all the time with stock transfers where donors tell brokers >> to make a gift one day and they either delay or out the stock in a transfer >> account but don't transfer it. >> >> The burden of proof is on the donor. You have no such proof of an >> irrevocable transfer. Feel free to issue a receipt with no date if you >> want - but don’t fabricate a date! >> >> John >> >> John Taylor >> 919.816.5903 >> johntaylorconsulting@gmail.com >> >> Big ideas; small keyboard >> >> On Mar 12, 2019, at 4:10 AM, Farida Ahmed < >> 00000007855b2d24-dmarc-request@listserv.fundsvcs.org> wrote: >> >> Thank you John, >> >> What if the donor has a screen shot of his bank account showing that he >> ordered the gift to be done on December 28 but it cleared on January 4th, >> would that make a difference? >> >> Farida Ahmed >> Director, Gift Administration >> The American University in Cairo >> Tel: 2615-2481 >> >> >> On Sun, Mar 10, 2019 at 4:11 PM John Taylor < >> johntaylorconsulting@gmail.com> wrote: >> >>> It's at the download site under Miscellaneous and Law-Related documents >>> - page 2: John's Annual Date of Gift Summary. >>> >>> It essentially affirms how to know when a gift was legally made but the >>> responsibility for making that determination is the donors. Our receipts >>> should only indicate when we received or processed a gift. Especially when >>> you have no proof of anything else. >>> >>> John >>> >>> John H. Taylor >>> Principal, John H. Taylor Consulting >>> 2604 Sevier St. >>> Durham, NC 27705 >>> johntaylorconsulting@gmail.com >>> 919.816.5903 (cell/text) >>> >>> Serving the Advancement Community Since 1987 >>> >>> >>> On Sun, Mar 10, 2019 at 9:55 AM Farida Ahmed < >>> 00000007855b2d24-dmarc-request@listserv.fundsvcs.org> wrote: >>> >>>> Thank you John, >>>> where can I find your paper on gift dates please >>>> >>>> Farida Ahmed >>>> Director, Gift Administration >>>> The American University in Cairo >>>> Tel: 2615-2481 >>>> >>>> >>>> On Sun, Mar 10, 2019 at 3:46 PM John Taylor < >>>> johntaylorconsulting@gmail.com> wrote: >>>> >>>>> Not legally feasible. Please see my paper on gift dates. But heavens >>>>> - even the donor wrote a 2019 date on the check. You have no proof that >>>>> any previous check was lost. >>>>> >>>>> John Taylor >>>>> 919.816.5903 >>>>> johntaylorconsulting@gmail.com >>>>> >>>>> Big ideas; small keyboard >>>>> >>>>> On Mar 10, 2019, at 9:37 AM, Farida Ahmed < >>>>> 00000007855b2d24-dmarc-request@listserv.fundsvcs.org> wrote: >>>>> >>>>> Dear All, >>>>> >>>>> I just received a check that was lost in the mail, the donor wants us >>>>> to record it in December 2018. He wants a receipt indicating that the gift >>>>> was done in December 2018. >>>>> >>>>> The check is dated January 4th, 2019, with a note Memo: final 2018 >>>>> donation. According to the donor the check was cut on December 30, 2018. >>>>> >>>>> Is this feasible, or not? >>>>> >>>>> Thanks for your help >>>>> >>>>> Regards >>>>> Farida >>>>> >>>>> >>>>> >>>>> Farida Ahmed >>>>> Director, Gift Administration >>>>> The American University in Cairo >>>>> Tel: 2615-2481 >>>>> >>>>>

I want to add that *all* donors are important! And I do appreciate the fact you might be in a somewhat delicate position. But that still does not give you the authority to create a Federal tax document for which you have no IRS-approved supporting material. Over the years I have overseen the creation of several million gift receipts. There have been times when donors did not appreciate the "processed on" language shown on the receipt. But after explaining that the burden of proof was on them and their tax advisor they realized there was nothing I could do. And they also realized that this would only become an issue if their tax return was audited. But even then they could provide whatever explanation they had for the delay. Anyway, in all my years I have had to reproduce only 6 receipts due to complaints regarding the processed date - and those 6 receipts simply did not mention any date at all. The donors were fine with those and I never - ever - heard another thing. John John H. Taylor Principal, John H. Taylor Consulting 2604 Sevier St. Durham, NC 27705 johntaylorconsulting@gmail.com 919.816.5903 (cell/text) Serving the Advancement Community Since 1987 On Tue, Mar 12, 2019 at 7:48 AM John Taylor <johntaylorconsulting@gmail.com> wrote: > You aren't nagging! > > But you also have no proof that the gift was made in 2018. If you had an > envelope with a 2018 postmark that *might* have been useful but even > postmarks no longer prove a legal date of gift. > > You cannot issue a receipt that reflects a date other than when you > received or processed it. You could add a note on the receipt along the > lines of, "Thank you for your gift that we processed in MM/DD/2019 with a > check date of MM/DD/2019 which you indicate should reflect a gift made on > MM/DD/2018. Please seek guidance from your tax advisor for proper tax > treatment. > > You cannot do much more in these circumstances other than, as I stated, > issue a receipt with no date on it at all and let the donor work it out. > > John > > John H. Taylor > Principal, John H. Taylor Consulting > 2604 Sevier St. > Durham, NC 27705 > johntaylorconsulting@gmail.com > 919.816.5903 (cell/text) > > Serving the Advancement Community Since 1987 > > > On Tue, Mar 12, 2019 at 6:57 AM Farida Ahmed < > 00000007855b2d24-dmarc-request@listserv.fundsvcs.org> wrote: > >> I already have the check, so the donor has paid, so the doubt that we >> will not receive the gift doesn't exist. The only problem that the check is >> dated Jan 2019 >> >> Sorry for nagging but this is a very important donor to us >> >> Farida >> Farida Ahmed >> Director, Gift Administration >> The American University in Cairo >> Tel: 2615-2481 >> >> >> On Tue, Mar 12, 2019 at 11:43 AM John Taylor < >> johntaylorconsulting@gmail.com> wrote: >> >>> Not according to US law. Taking it out of your about does not >>> constitute an irrevocable transfer of assets to a charity. >>> >>> We see this all the time with stock transfers where donors tell brokers >>> to make a gift one day and they either delay or out the stock in a transfer >>> account but don't transfer it. >>> >>> The burden of proof is on the donor. You have no such proof of an >>> irrevocable transfer. Feel free to issue a receipt with no date if you >>> want - but don’t fabricate a date! >>> >>> John >>> >>> John Taylor >>> 919.816.5903 >>> johntaylorconsulting@gmail.com >>> >>> Big ideas; small keyboard >>> >>> On Mar 12, 2019, at 4:10 AM, Farida Ahmed < >>> 00000007855b2d24-dmarc-request@listserv.fundsvcs.org> wrote: >>> >>> Thank you John, >>> >>> What if the donor has a screen shot of his bank account showing that he >>> ordered the gift to be done on December 28 but it cleared on January 4th, >>> would that make a difference? >>> >>> Farida Ahmed >>> Director, Gift Administration >>> The American University in Cairo >>> Tel: 2615-2481 >>> >>> >>> On Sun, Mar 10, 2019 at 4:11 PM John Taylor < >>> johntaylorconsulting@gmail.com> wrote: >>> >>>> It's at the download site under Miscellaneous and Law-Related documents >>>> - page 2: John's Annual Date of Gift Summary. >>>> >>>> It essentially affirms how to know when a gift was legally made but the >>>> responsibility for making that determination is the donors. Our receipts >>>> should only indicate when we received or processed a gift. Especially when >>>> you have no proof of anything else. >>>> >>>> John >>>> >>>> John H. Taylor >>>> Principal, John H. Taylor Consulting >>>> 2604 Sevier St. >>>> Durham, NC 27705 >>>> johntaylorconsulting@gmail.com >>>> 919.816.5903 (cell/text) >>>> >>>> Serving the Advancement Community Since 1987 >>>> >>>> >>>> On Sun, Mar 10, 2019 at 9:55 AM Farida Ahmed < >>>> 00000007855b2d24-dmarc-request@listserv.fundsvcs.org> wrote: >>>> >>>>> Thank you John, >>>>> where can I find your paper on gift dates please >>>>> >>>>> Farida Ahmed >>>>> Director, Gift Administration >>>>> The American University in Cairo >>>>> Tel: 2615-2481 >>>>> >>>>> >>>>> On Sun, Mar 10, 2019 at 3:46 PM John Taylor < >>>>> johntaylorconsulting@gmail.com> wrote: >>>>> >>>>>> Not legally feasible. Please see my paper on gift dates. But >>>>>> heavens - even the donor wrote a 2019 date on the check. You have no proof >>>>>> that any previous check was lost. >>>>>> >>>>>> John Taylor >>>>>> 919.816.5903 >>>>>> johntaylorconsulting@gmail.com >>>>>> >>>>>> Big ideas; small keyboard >>>>>> >>>>>> On Mar 10, 2019, at 9:37 AM, Farida Ahmed < >>>>>> 00000007855b2d24-dmarc-request@listserv.fundsvcs.org> wrote: >>>>>> >>>>>> Dear All, >>>>>> >>>>>> I just received a check that was lost in the mail, the donor wants us >>>>>> to record it in December 2018. He wants a receipt indicating that the gift >>>>>> was done in December 2018. >>>>>> >>>>>> The check is dated January 4th, 2019, with a note Memo: final 2018 >>>>>> donation. According to the donor the check was cut on December 30, 2018. >>>>>> >>>>>> Is this feasible, or not? >>>>>> >>>>>> Thanks for your help >>>>>> >>>>>> Regards >>>>>> Farida >>>>>> >>>>>> >>>>>> >>>>>> Farida Ahmed >>>>>> Director, Gift Administration >>>>>> The American University in Cairo >>>>>> Tel: 2615-2481 >>>>>> >>>>>>

Thank you John, What if the donor has a screen shot of his bank account showing that he ordered the gift to be done on December 28 but it cleared on January 4th, would that make a difference? Farida Ahmed Director, Gift Administration The American University in Cairo Tel: 2615-2481 On Sun, Mar 10, 2019 at 4:11 PM John Taylor <johntaylorconsulting@gmail.com> wrote: > It's at the download site under Miscellaneous and Law-Related documents - > page 2: John's Annual Date of Gift Summary. > > It essentially affirms how to know when a gift was legally made but the > responsibility for making that determination is the donors. Our receipts > should only indicate when we received or processed a gift. Especially when > you have no proof of anything else. > > John > > John H. Taylor > Principal, John H. Taylor Consulting > 2604 Sevier St. > Durham, NC 27705 > johntaylorconsulting@gmail.com > 919.816.5903 (cell/text) > > Serving the Advancement Community Since 1987 > > > On Sun, Mar 10, 2019 at 9:55 AM Farida Ahmed < > 00000007855b2d24-dmarc-request@listserv.fundsvcs.org> wrote: > >> Thank you John, >> where can I find your paper on gift dates please >> >> Farida Ahmed >> Director, Gift Administration >> The American University in Cairo >> Tel: 2615-2481 >> >> >> On Sun, Mar 10, 2019 at 3:46 PM John Taylor < >> johntaylorconsulting@gmail.com> wrote: >> >>> Not legally feasible. Please see my paper on gift dates. But heavens - >>> even the donor wrote a 2019 date on the check. You have no proof that any >>> previous check was lost. >>> >>> John Taylor >>> 919.816.5903 >>> johntaylorconsulting@gmail.com >>> >>> Big ideas; small keyboard >>> >>> On Mar 10, 2019, at 9:37 AM, Farida Ahmed < >>> 00000007855b2d24-dmarc-request@listserv.fundsvcs.org> wrote: >>> >>> Dear All, >>> >>> I just received a check that was lost in the mail, the donor wants us to >>> record it in December 2018. He wants a receipt indicating that the gift was >>> done in December 2018. >>> >>> The check is dated January 4th, 2019, with a note Memo: final 2018 >>> donation. According to the donor the check was cut on December 30, 2018. >>> >>> Is this feasible, or not? >>> >>> Thanks for your help >>> >>> Regards >>> Farida >>> >>> >>> >>> Farida Ahmed >>> Director, Gift Administration >>> The American University in Cairo >>> Tel: 2615-2481 >>> >>>

I already have the check, so the donor has paid, so the doubt that we will not receive the gift doesn't exist. The only problem that the check is dated Jan 2019 Sorry for nagging but this is a very important donor to us Farida Farida Ahmed Director, Gift Administration The American University in Cairo Tel: 2615-2481 On Tue, Mar 12, 2019 at 11:43 AM John Taylor <johntaylorconsulting@gmail.com> wrote: > Not according to US law. Taking it out of your about does not constitute > an irrevocable transfer of assets to a charity. > > We see this all the time with stock transfers where donors tell brokers to > make a gift one day and they either delay or out the stock in a transfer > account but don't transfer it. > > The burden of proof is on the donor. You have no such proof of an > irrevocable transfer. Feel free to issue a receipt with no date if you > want - but don’t fabricate a date! > > John > > John Taylor > 919.816.5903 > johntaylorconsulting@gmail.com > > Big ideas; small keyboard > > On Mar 12, 2019, at 4:10 AM, Farida Ahmed < > 00000007855b2d24-dmarc-request@listserv.fundsvcs.org> wrote: > > Thank you John, > > What if the donor has a screen shot of his bank account showing that he > ordered the gift to be done on December 28 but it cleared on January 4th, > would that make a difference? > > Farida Ahmed > Director, Gift Administration > The American University in Cairo > Tel: 2615-2481 > > > On Sun, Mar 10, 2019 at 4:11 PM John Taylor < > johntaylorconsulting@gmail.com> wrote: > >> It's at the download site under Miscellaneous and Law-Related documents - >> page 2: John's Annual Date of Gift Summary. >> >> It essentially affirms how to know when a gift was legally made but the >> responsibility for making that determination is the donors. Our receipts >> should only indicate when we received or processed a gift. Especially when >> you have no proof of anything else. >> >> John >> >> John H. Taylor >> Principal, John H. Taylor Consulting >> 2604 Sevier St. >> Durham, NC 27705 >> johntaylorconsulting@gmail.com >> 919.816.5903 (cell/text) >> >> Serving the Advancement Community Since 1987 >> >> >> On Sun, Mar 10, 2019 at 9:55 AM Farida Ahmed < >> 00000007855b2d24-dmarc-request@listserv.fundsvcs.org> wrote: >> >>> Thank you John, >>> where can I find your paper on gift dates please >>> >>> Farida Ahmed >>> Director, Gift Administration >>> The American University in Cairo >>> Tel: 2615-2481 >>> >>> >>> On Sun, Mar 10, 2019 at 3:46 PM John Taylor < >>> johntaylorconsulting@gmail.com> wrote: >>> >>>> Not legally feasible. Please see my paper on gift dates. But heavens >>>> - even the donor wrote a 2019 date on the check. You have no proof that >>>> any previous check was lost. >>>> >>>> John Taylor >>>> 919.816.5903 >>>> johntaylorconsulting@gmail.com >>>> >>>> Big ideas; small keyboard >>>> >>>> On Mar 10, 2019, at 9:37 AM, Farida Ahmed < >>>> 00000007855b2d24-dmarc-request@listserv.fundsvcs.org> wrote: >>>> >>>> Dear All, >>>> >>>> I just received a check that was lost in the mail, the donor wants us >>>> to record it in December 2018. He wants a receipt indicating that the gift >>>> was done in December 2018. >>>> >>>> The check is dated January 4th, 2019, with a note Memo: final 2018 >>>> donation. According to the donor the check was cut on December 30, 2018. >>>> >>>> Is this feasible, or not? >>>> >>>> Thanks for your help >>>> >>>> Regards >>>> Farida >>>> >>>> >>>> >>>> Farida Ahmed >>>> Director, Gift Administration >>>> The American University in Cairo >>>> Tel: 2615-2481 >>>> >>>>

Thank you again Farida Farida Ahmed Director, Gift Administration The American University in Cairo Tel: 2615-2481 On Tue, Mar 12, 2019 at 1:49 PM John Taylor <johntaylorconsulting@gmail.com> wrote: > You aren't nagging! > > But you also have no proof that the gift was made in 2018. If you had an > envelope with a 2018 postmark that *might* have been useful but even > postmarks no longer prove a legal date of gift. > > You cannot issue a receipt that reflects a date other than when you > received or processed it. You could add a note on the receipt along the > lines of, "Thank you for your gift that we processed in MM/DD/2019 with a > check date of MM/DD/2019 which you indicate should reflect a gift made on > MM/DD/2018. Please seek guidance from your tax advisor for proper tax > treatment. > > You cannot do much more in these circumstances other than, as I stated, > issue a receipt with no date on it at all and let the donor work it out. > > John > > John H. Taylor > Principal, John H. Taylor Consulting > 2604 Sevier St. > Durham, NC 27705 > johntaylorconsulting@gmail.com > 919.816.5903 (cell/text) > > Serving the Advancement Community Since 1987 > > > On Tue, Mar 12, 2019 at 6:57 AM Farida Ahmed < > 00000007855b2d24-dmarc-request@listserv.fundsvcs.org> wrote: > >> I already have the check, so the donor has paid, so the doubt that we >> will not receive the gift doesn't exist. The only problem that the check is >> dated Jan 2019 >> >> Sorry for nagging but this is a very important donor to us >> >> Farida >> Farida Ahmed >> Director, Gift Administration >> The American University in Cairo >> Tel: 2615-2481 >> >> >> On Tue, Mar 12, 2019 at 11:43 AM John Taylor < >> johntaylorconsulting@gmail.com> wrote: >> >>> Not according to US law. Taking it out of your about does not >>> constitute an irrevocable transfer of assets to a charity. >>> >>> We see this all the time with stock transfers where donors tell brokers >>> to make a gift one day and they either delay or out the stock in a transfer >>> account but don't transfer it. >>> >>> The burden of proof is on the donor. You have no such proof of an >>> irrevocable transfer. Feel free to issue a receipt with no date if you >>> want - but don’t fabricate a date! >>> >>> John >>> >>> John Taylor >>> 919.816.5903 >>> johntaylorconsulting@gmail.com >>> >>> Big ideas; small keyboard >>> >>> On Mar 12, 2019, at 4:10 AM, Farida Ahmed < >>> 00000007855b2d24-dmarc-request@listserv.fundsvcs.org> wrote: >>> >>> Thank you John, >>> >>> What if the donor has a screen shot of his bank account showing that he >>> ordered the gift to be done on December 28 but it cleared on January 4th, >>> would that make a difference? >>> >>> Farida Ahmed >>> Director, Gift Administration >>> The American University in Cairo >>> Tel: 2615-2481 >>> >>> >>> On Sun, Mar 10, 2019 at 4:11 PM John Taylor < >>> johntaylorconsulting@gmail.com> wrote: >>> >>>> It's at the download site under Miscellaneous and Law-Related documents >>>> - page 2: John's Annual Date of Gift Summary. >>>> >>>> It essentially affirms how to know when a gift was legally made but the >>>> responsibility for making that determination is the donors. Our receipts >>>> should only indicate when we received or processed a gift. Especially when >>>> you have no proof of anything else. >>>> >>>> John >>>> >>>> John H. Taylor >>>> Principal, John H. Taylor Consulting >>>> 2604 Sevier St. >>>> Durham, NC 27705 >>>> johntaylorconsulting@gmail.com >>>> 919.816.5903 (cell/text) >>>> >>>> Serving the Advancement Community Since 1987 >>>> >>>> >>>> On Sun, Mar 10, 2019 at 9:55 AM Farida Ahmed < >>>> 00000007855b2d24-dmarc-request@listserv.fundsvcs.org> wrote: >>>> >>>>> Thank you John, >>>>> where can I find your paper on gift dates please >>>>> >>>>> Farida Ahmed >>>>> Director, Gift Administration >>>>> The American University in Cairo >>>>> Tel: 2615-2481 >>>>> >>>>> >>>>> On Sun, Mar 10, 2019 at 3:46 PM John Taylor < >>>>> johntaylorconsulting@gmail.com> wrote: >>>>> >>>>>> Not legally feasible. Please see my paper on gift dates. But >>>>>> heavens - even the donor wrote a 2019 date on the check. You have no proof >>>>>> that any previous check was lost. >>>>>> >>>>>> John Taylor >>>>>> 919.816.5903 >>>>>> johntaylorconsulting@gmail.com >>>>>> >>>>>> Big ideas; small keyboard >>>>>> >>>>>> On Mar 10, 2019, at 9:37 AM, Farida Ahmed < >>>>>> 00000007855b2d24-dmarc-request@listserv.fundsvcs.org> wrote: >>>>>> >>>>>> Dear All, >>>>>> >>>>>> I just received a check that was lost in the mail, the donor wants us >>>>>> to record it in December 2018. He wants a receipt indicating that the gift >>>>>> was done in December 2018. >>>>>> >>>>>> The check is dated January 4th, 2019, with a note Memo: final 2018 >>>>>> donation. According to the donor the check was cut on December 30, 2018. >>>>>> >>>>>> Is this feasible, or not? >>>>>> >>>>>> Thanks for your help >>>>>> >>>>>> Regards >>>>>> Farida >>>>>> >>>>>> >>>>>> >>>>>> Farida Ahmed >>>>>> Director, Gift Administration >>>>>> The American University in Cairo >>>>>> Tel: 2615-2481 >>>>>> >>>>>>