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Charitable donations - end of year bookkeeping

jccdeac

Proverbs 3: 5-6
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My grandparents died earlier this year & left me some money. Since my grandparents raised me from the age of 4 & because they brought me up in church, I am going to make a year-end charitable donation to the church that I grew up in. (I grew up in Pennsylvania & now live in WS...if it matters.)

In order for us to write it off on this year's taxes, which of these dates matters:

1. the date we write the check
2. the date the church puts it in their bank
3. the date the check clears our bank account?

Thanks in advance!
 
My grandparents died earlier this year & left me some money. Since my grandparents raised me from the age of 4 & because they brought me up in church, I am going to make a year-end charitable donation to the church that I grew up in. (I grew up in Pennsylvania & now live in WS...if it matters.)

In order for us to write it off on this year's taxes, which of these dates matters:

1. the date we write the check
2. the date the church puts it in their bank
3. the date the check clears our bank account?

Thanks in advance!

It is deductible in the year it is delivered.
http://www.ecfa.org/Content/TopicTimingContribution

Circular 230 blah blah blah
 
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