Thank you to all who have given so generously to all the collections in 2016.
Statements for 2016 will be printed and sent out during the first part of the new year for all who request a statement.
1. If I make a contribution in early January 2017, can I claim it on my 2016 taxes?
No, charitable contributions must be claimed in the year in which they are delivered.
(I.e. Mary writes a check to her church on December 31, 2016 and deposits it in the church offering on Sunday, January 1, 2017. Her check is not deductible on her 2016 taxes. She can claim it on the 2017 tax return.)
2. If I mail my contribution in December 2016, but it doesn’t reach my church until January 2017, for which year should I claim it?
On your 2016 tax return. A check that is mailed to a charity is deductible in the year the check is mailed (and postmarked), even if it is received in the next year.
(Mary mails and postmarks her check in December 2016. Her church doesn’t receive the check until January 2017. The check is deductible on Mary’s 2016 tax return.