What is the deadline for a donation to be accepted in a calendar year?

QUESTION
What is the deadline for a local church to accept a donation in a calendar year?

ANSWER
Until December 31st at 11:59 pm OR at beginning of January when received by mail IF POSTMARKED ON DECEMBER 31st THE LATEST.

And with Adventist Giving that now allows ONLINE donations, a donor can give at the very last minute in the comfort of his living room.

EXPLANATIONS
For
the majority of people who attend our worship services, the last Sabbath of December is the last day of the year to give a last donation for the calendar year, to “get in order with God” and to benefit from the generous tax credits of our federal and provincial governments for the current year
.  But …

There are always a few who, because of forgetfulness or because they are not yet ready, can not give their final gift on the last Sabbath of the year.

WHAT CAN WE DO FOR THOSE LATECOMERS? 

Let’s make sure our precious and faithful donors can benefit from the fiscal blessings of our marvelous country.  AMEN!


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 received at the beginning of January is dated as of the previous month of December.

What is important is the date the donation is received, i.e. the date when the donation left the custody of the donor.


QUESTION
Can a donor bring his donation in person before the end of the year? 

ANSWER
YESA donor can bring you 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?

ANSWER
YES.  For a donation to be acceptable, the postmark on the envelope containing the donor’s gift must be dated on or before December 31.

And this is why it is better to wait a few days at the beginning of the new year before closing the previous year, to make sure all donations have been received AND entered in our books.


QUESTION
WHAT MUST THE TREASURER DO if a donor gives after the last Sabbath of the year, but before December 31st at 11:59 PM?

ANSWER
1) Prepare a SEPARATE DEPOSIT for those donations received between the last Sabbath of the year and December 31st at 11:59 PM.
2) Process this deposit in Donation Accounting in 2019 on another day than Sabbath 28 (therefore, on the 29, 30 or 31st), in order for this deposit to be shown SEPARATELY (on the Remittance Report of December 2019) from the donations received on the last Sabbath of the year.

Don’t worry if the deposit is made at the bank in January 2020: what is important is WHEN the money left the custody of the donor, that is, before the end of 2019.  By doing so, the concerned donors will receive in 2019 an official donation receipt.

Yes, this bank deposit at the beginning of January and entered  separately in 2019 in Donation Accounting will be found outstanding on the bank reconciliation report at year-end of 2019.


QUESTION
WHAT MUST THE TREASURER DO if a donor gives through Adventist Giving before December 31st at 11:59 PM?

ANSWER
Yes, a donor may make a donation ONLINE on December 31st at 11:59 PM in the comfort of his living room, and receive in 2019 an official donation receipt for his online donation.

1) His donation will be deposited in the bank account of the local church at the beginning of January 2020 with all the other donations given online in the second half of December, and will appear on the first Adventist Giving report of January.
2) Process SEPARATELY this bank deposit (done by Adventist Giving at the beginning of January) in December 2019 in Donation Accounting on another day than Sabbath 28th (on the 29, 30 or 31st), in order for the 2020 deposit to be recorded in 2019 SEPARATELY from the offering received the last Sabbath of the year.

Don’t worry if the deposit is made at the bank in January 2020: what is important is WHEN the money left the custody of the donor, that is, before the end of 2019.  By doing so, the concerned donors will receive in 2019 an official donation receipt.

Yes, this Adventist Giving bank deposit at the beginning of January and entered  separately in 2019 in Donation Accounting will be found outstanding on the bank reconciliation report at year-end of 2019.


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 … make sure the treasurer is aware AND receives it (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 officer who has in his possession such a donation (given to him exceptionally before the end of the year) will contact the treasurer AS SOON AS POSSIBLE to inform him/her of this late donation to come.


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