contribution check 2009 not received. how to treat replacement?

A check I wrote/mailed to a charity in Dec '09 has gone astray. They never received it. I will issue a replacement, but now it's 2010 and I had intended this donation to count for '09's taxes. I have no hard copy proof that I actually wrote/mailed the original, but have emails acknowledging my intent. Can I still take the Schedule A deduction for '09 or is it lost til 2010?

Reply to
jo
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Lacking proof, you take it in the year you can prove.

Reply to
Arthur Kamlet

Depending on what the e-mail trail shows, he may have proof. And, items lost in the mail often show up at some point, giving further proof. And, there must be a missing check in the numbering sequence. Not the best situation, but I might very well take it in 2009.

Reply to
Wallace

checks in the same number range that are to other charities, I would take it in 2009. I write out about 15 charity checks all at once in December. They usually are ok, but I don't wait to get acknowledgeable letters before I deduct them for my tax return. Unless you have a questionable return or it is a questionable charity, they aren't going to check your supposed contribution against the books of the charity to see if they agee.

Reply to
hrhofmann

How is the deductibility affected by the rule requiring a receipt from the charity in order for it to be deductible? Is that only required if the amount is more than $250?

I ask because our end of December check to the Church was not on our contribution list for 2009. It was hand-delivered to the church office in December, but apparently not cashed until January. So this looks like a classic "constructive receipt" issue, but it seems clouded by the receipt requirement.

I actually plan to ask the Church about an updated contribution record, so I hope to not have to face this particular issue.

-Tom. I can see a nightmare scenario where the IRS would disallow the deduction in 2009 because there was no receipt, and also disallow it in 2010 because it was actually made in 2009.

Reply to
Tom Russ

text -

Where the break in sequence is is not quite clear. I didn't write a bunch of contribution checks at the same time, and have gotten lazy at recording checks in my physical check register, just in Quicken. Even there I have been sloppy and sometimes get the numbers off by 1 accidentally, so the # I wrote down as going to this charity is not the right one. It always gets cleared up when I reconcile and will be clearer with my next bank statement.

I did check my emails and have a message from the head of this charity, thanking me for the (intended) donation, and a message from her second in command explaining I could either mail a check or go thru Paypal. Both were in the last week of December. I suspect the check will never turn up because I have been very scattered lately, and could have thrown out the envelope without realizing it. The organization does send out receipts, but would probably have to send it dated according to when I actually got them the money, rather than when I intended to. I probably wouldn't be questioned, but it make me a little hesitant (and a lot angry at myself for being so careless).

========================================= MODERATOR'S COMMENT: Please trim away many unnecesary lines from the message you are quoting.

Reply to
jo

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