To ensure year-end charitable donations will be deductible on your 2016 return, you must make them by Dec. 31. A donation generally is “made” at the time of its “unconditional delivery.” The delivery date depends in part on what you donate and how you donate it: for a check, the date you mail it; for a credit card, the date you make the charge; for a stock certificate, the date you mail the endorsed stock certificate to the charity. Many additional rules apply, so contact us if you have questions about the deductibility of a gift you’ve made or are considering making.
