Visitors
& Friends > Gift Processing
OFFICE OF EXTERNAL
RELATIONS
GIFT PROCESSING DIVISION
December 11, 2006
ALL ACADEMICS AND STAFF AT UCSD (including UCSD
Healthcare)
SUBJECT: Calendar Year-End Gift Handling Process
Given the closure of many academic and administrative divisions during the
upcoming holidays, it is imperative that those handling the calendar year-end
gifts of our donors have instruction. This is a matter of great importance and
economic consequence to our donors.
For gifts received by divisions that are closed during the holidays, there is
generally a substantial amount of mail to process in January. Accordingly, the
following protocol needs to be followed:
Prior to the campus closure, all gifts received by departments should be
delivered to the UCSD Gift Processing Office, Mail Code 0940 (or
hand-delivered to 10300 North Torrey Pines Road, Second floor). Departments
should not to hold checks or cash. Since UCSD’s Division of External Relations
is also closing for the period of December 23th through January 2nd, any gifts
received by those departments that stay open during this time should be kept
in a locked and secure area until they can be sent to Gift Processing in
January. (Please note that there is a separate all campus notice with contact
information for Development, Gift Processing, and Foundation personnel during
the holiday closure for assistance regarding charitable gifts.)
For gifts made very close to, or at calendar year-end, which are not deposited
or processed until January 2007, the IRS requires that charities be able to
produce concrete evidence that donors relinquished possession of their gifts
on or before December 31 , 2006. This evidence needs to be collected and
provided to us by the receiving department, and may take several forms:
1) For hand-delivered gifts, please provide a written attestation from a
department representative stating that he/she personally received the gift on
or before December 31, 2006 (include a department date stamp).
2) For gifts received through the U.S. Mail, the envelope bearing a postmark
on or before December 31, 2006 must be retained with the gift and attached to
the transmittal sent to the UCSD Gift Processing Office.
In the absence of such evidence, the gifts will be receipted as having been
made in 2007.
All calendar year end gifts to be receipted with a December 2006 date must
arrive in the UCSD Gift Processing Office no later than Wednesday, January 10,
2007 at 5 pm.
We appreciate your utmost attention to this matter and thank you for your
cooperation in processing these calendar year-end gifts. Please call us at
534-4493 or 534-5289 if you have any questions.
Marlene Shaver
Assistant Vice Chancellor, External Relations
Chief Financial Officer, UCSD Foundation
9500 Gilman Drive, #0940
La Jolla, CA 92093-0940
(858) 534-1032
(858) 534-8160 fax
