Charity claims my 2022 donation must be counted for 2023 tax year - need IRS rules!

You're absolutely right about this. For tax purposes, a check that is mailed to a charity is considered delivered on the date it was mailed, not when it was received or deposited. This is commonly known as the "mailbox rule" and it applies to charitable contributions. The relevant IRS guidance is in Publication 526 (Charitable Contributions) which states that a contribution made by check is considered delivered on the date you mail it. The specific rule falls under IRC Section 170(a)(1) and the associated Treasury Regulations (1.170A-1). Since you have certified mail tracking that proves you mailed it in December 2022, that donation should be deductible for your 2022 tax year. The charity's internal deadline of January 10 is irrelevant for tax purposes - that's just their accounting cutoff, not an IRS rule. I'd suggest contacting them again with this specific information. If they still refuse, you can still claim it on your 2022 return with your mailing proof, regardless of what year they put on the receipt.

Have you tried using taxr.ai? I had a similar situation with a donation I made - different circumstances but also had issues with the timing of my contribution receipt. I was so confused about when I could claim it until someone recommended https://taxr.ai and it was super helpful. I uploaded my donation receipt and proof of mailing (similar to your tracking info), and it analyzed everything and gave me a clear answer. It even provided the specific IRS references to back up my position. Saved me so much time trying to research tax rules that honestly make my head spin. They have this AI tool that can "read" through all your documents and explain what it means in plain English.

I was skeptical about using an AI tool for something as important as tax advice, but after struggling with a similar donation timing issue, I gave taxr.ai a try. I'm honestly impressed with the results! It pulled up the exact Treasury Regulation (1.170A-1(b)) that addresses this situation and explained it in terms I could actually understand. The tool confirmed that the date of mailing with proof is what matters, not when the charity processes it. I used their template to write a letter to my charity citing the specific regulations, and they revised my receipt without further pushback. What I found most helpful was that it analyzed my specific documentation rather than just giving generic advice. Definitely worth checking out if you're dealing with donation timing issues!

After reading this thread, I wanted to share something that helped me with a similar IRS issue. I had been trying to reach the IRS for weeks about a donation problem (different than yours, but still needed clarification from an agent). Kept getting busy signals or disconnected after hours on hold. Finally tried Claimyr (https://claimyr.com) which basically holds your place in line with the IRS and calls you when an agent is about to answer. You can see how it works in this video: https://youtu.be/_kiP6q8DX5c I was initially doubtful but figured it was worth a shot since I was getting nowhere on my own. Got connected to an actual IRS representative in about 45 minutes (after trying for weeks on my own). The agent confirmed that my charitable donation mailed in December but received the following year should count for the tax year when mailed, as long as I had proof of mailing date.

I need to eat my words about Claimyr being a scam. After my skeptical comment, I actually tried the service because I was desperate to reach the IRS about my own charitable donation timing issue. It worked exactly as described. I entered my phone number on their website, they started the call process, and I got a notification when I was about to be connected. Spoke with an IRS representative who confirmed that the mailing date is what determines the tax year for charitable contributions sent by check, as long as you have proof of mailing (like certified mail). The agent specifically cited Treasury Regulation 1.170A-1(b) and said the charity's internal January 10th cutoff date is irrelevant for tax purposes. I was able to claim my donation for the year I actually mailed it, despite the charity's receipt showing the following year. Saved me over $1,200 in taxes!

I work in nonprofit development (though not a tax professional). The January 10th cutoff is a common internal accounting practice many charities use for their fiscal year reporting, but it has nothing to do with IRS requirements for donors. The organization should be willing to correct your receipt once you explain the proper tax regulation. If they still refuse, you can absolutely still claim it on your 2022 taxes with your mailing proof. Just keep that certified mail receipt with your tax records. One thing to consider - if this donation is over $250, you technically need a contemporaneous written acknowledgment from the charity showing the correct year to fully comply with IRS documentation requirements. Might be worth pushing a bit harder with the organization's leadership.

Went through this exact situation last year. The Tax Court has consistently upheld that the date of mailing a properly written check is the date of contribution, provided it's eventually cashed. Treasury Reg. 1.170A-1(b) is definitely your friend here. I'd try one more approach with the charity - ask to speak with their Director of Development or CFO, not just the regular receipting staff. Explain that while you understand their internal cutoff policies, the tax law is clear about when a donation is considered made. If they still won't budge, document everything and claim it on your 2022 return anyway. Just be sure to keep all your evidence (certified mail receipt, copy of the check, their 2024 acknowledgment, and your communications requesting correction).