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  • 1.  Deferred Commitment - Write Off Timeline

    Posted 01-21-2026 12:35 PM

    We are auditing our deferred commitments and have some that we have never received, years after a person has been deceased. How long do you wait before writing off a deferred commitment after some is deceased, when you don't know whether their estate has been closed or not? We are thinking three years but it would be helpful to hear of any best practices out there, or advice on what other institutions are doing.

    Thank you!



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    Colleen Deal
    Appalachian State University
    dealcf@appstate.edu
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  • 2.  RE: Deferred Commitment - Write Off Timeline

    Posted 01-21-2026 12:43 PM
    I am not aware of a best practice. However, as you probably know, many of these commitments are more hopeful than real. 

    I advise my clients to contact the trustee or executor approximately 6 months after the donor's death if they have not received anything. It is best to send a copy of the official testamentary commitment.

    You should hear something back quickly. It might not be good news (for you). Or the estate could be in probate, and you will be notified when that is expected to conclude. Make a tickler for a month after that date.

    But I would not wait three years without being proactive. At least once!

    John H. Taylor, Principal
    John H. Taylor Consulting, LLC
    2604 Sevier Street
    Durham, NC     27705

    919.816.5903 (cell/text)

    Serving the Advancement Community Since 1987




    Original Message


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