As you prayerfully consider end-of-year gifts, know that your consistent support is essential for ministry here and throughout Durham. Please contact Elizabeth Takla with questions about payment on your 2017 pledge or additional year-end gifts.
The income tax regulations specify that a check dated December 31, 2017, but physically delivered in January 2018 is deductible only on the donor’s 2018 federal tax return. Even if a donor backdates a check to read “December 31, 2017,” but gives it to the church on or after January 1, 2018, it will be considered a 2018 donation.
The only exception to this rule is the case of a check that is dated, mailed, and postmarked in December 2017.