DEADLINE for a donation to be processed in a calendar year

You have until December 31st at 11:59 pm to make a donation to be processed within the same calendar year, and receive a donation receipt.  If the donation is sent by mail, the envelope containing the donation has to be POSTMARKED FOR DECEMBER 31st THE LATEST.

EXPLANATIONS:
For most of the people who attend our assemblies, the last Sabbath of December is the last day of the year to give a last donation for the current calendar year and to benefit from the generous tax credits of our federal and provincial governments for the current year.

For those who are late in giving their final donation on the last Sabbath of the year, see further below the Answers to the most Frequently Asked Questions (FAQ) on this subject.

All our answers are based on specific legislation statements mentioned below:
– « When was the gift received? A charity can only issue a receipt for the 2011 tax year if the donation was received in 2011. If the postmark on the envelope containing the donor’s payment is dated on or before December 31, 2011, this is also acceptable. »
http://www.cra-arc.gc.ca/chrts-gvng/chrts/cmmnctn/nwslttrs/cnnctn/cnnctn10-eng.html
– We are really talking here of « Date donation received ».
http://www.cra-arc.gc.ca/chrts-gvng/chrts/pbs/rcpts-eng.html


ANSWERS TO THE MOST FREQUENTLY ASKED QUESTIONS

QUESTION : Can a donor give a donation on the first Sabbath of the year and expect an official donation receipt for the previous year? 

ANSWER: NO.
Gifts received after the end of the year may not be added to the previous year’s donations, even if the cheque is dated as of the previous month of December.  What is important is the date the donation is received (in January), not the date on the cheque (in December).


QUESTION : Can a donor bring his donation in person to the local church treasurer before the end of the year (even if he brings it outside the usual worship location)? 

ANSWER: YES.
A donor can bring in person to the local church treasurer his donation until 11:59 pm on the 31st of December.


QUESTION : Can a donor send his donation by mail before the end of the year, even if it is received by the treasurer after the end of the year?

ANSWER: YES.
For a donation to be processed in the current fiscal year, the postmark on the envelope containing the donor’s donation must be dated on or before December 31.


QUESTION : Can a donor give his donation before the end of the year to a church officer who will bring it to the Treasury at the beginning of the following year?

ANSWER: YES, but …
… we strongly recommend that the donor informs the local church treasurer because the church officer (to whom you gave your donation) may forget about it!

Here, we are looking at the principle of the law.  The donor made his donation last year: his donation was no more under his control.
It’s the same idea with the postmark on the envelope of a donation sent by mail before the end of the calendar year.
The church officer who has in his possession such a donation (given to him exceptionally before the end of the year) should contact the treasurer AS SOON AS POSSIBLE to inform him/her of this late donation to come.