Harry:  I have heard (on CBC radio and in the newspaper) that we, in
Canada,  can accept donations (& ergo, issue receipts) until the end of
January 1998 because of the postal strike.  Have you heard this in your
neck of the woods?
Carol

At 07:10 AM 12/16/97 +0000, you wrote:
>I cannot speak directly to federal or state legislation in the USA, but it
is a
>generally accepted principle of law in common law countries that it is the
>moment of taking actual possession of the gift that determines the tax
year in
>which a tax deduction occurs. Indeed, one of the things auditors look for, in
>auditing financial transactions of registered charities is any back-dating of
>deductions.
>
>I would be MOST surprised if the tax law situation were much different in the
>US of A.
>
>Harry Needham
>(inactive) Certified Fraud Examiner
>Canadian War Museum
>
Carol E Mayer
Curator

UBC Museum of Anthropology
6393 NW Marine Dr.
Vancouver, B.C. Canada
V6T 1Z2

Tel: (604) 822-8224
Fax: (604) 822-2974