The best source for your answer is IRS Pub. 526, Charitable Contributions (for individuals).
I know that so far as monetary donations go, the postmark of December 31 will get it counted for that year's return. (Guess who mailed hers guess when...)

>>> [log in to unmask] 03/26/04 09:32AM >>>
Hello,

I'm new to the museum profession and need some advice on a donor wanting to
take a tax deduction for an object that arrived in January 2004 but had been
accessioned in December 2003.

My museum accessioned a sculpture from a donor in Colorado in the beginning
of December 2003.  The donor did not have the object shipped until December
28th.  The object arrived the first week of January.  I didn't think there
would be a problem because the object left the donor's care before the end
of the year.  The object was appraised in November but the curator did not
sign the appraisal until we received the object in January.  Likewise, I did
not send a deed of gift form until we had the object.  The donor and his
accountant are concerned that the IRS will not allow him to take the
deduction for last year because the 8283 in dated in January.

Any suggestions????

I appreciate any advice or suggestions you can offer.

Thank you,
Liz Peters
Collections Manager
Lakeview Museum of Arts & Sciences
Peoria, IL

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