It's a little difficult to know for sure without more information. Exactly when was the donation made? If the donation was made on December 10, 2007, then it becomes a 2007 donation. If the donation was not made until sometime in January, 2008, then it is a 2008 donation. If the donor backdated it and wants to claim it as a deduction from 2007, even though you took possession in 2008, then he may be trying to skirt IRS regulations in some way. The main point here is that he can do whatever he wants to do, but you must stay strictly within the IRS guidelines. The last thing you want is for the IRS to take a look at how you date your accessions. If he wants to take a risk, let him deal with the IRS. Jeff Tenuth Indiana State Museum Indianapolis, IN ________________________________ From: Museum discussion list [mailto:[log in to unmask]] On Behalf Of Jarod Atkins Sent: Friday, February 01, 2008 12:03 PM To: [log in to unmask] Subject: [MUSEUM-L] Date of Donation Hello Museum World, So, I sent out my letter of acknowledgement to the donor along with the Transfer of Title for them to sign and return. I sent the letter on January 17, received the T.O.T. on the 25th but they signed it and put the date of December 10, 2007. What date do I use for the accession procedures? Thank for all who respond. Jarod Atkins, Curator of Collections Edmond Historical Society 431 S. Boulevard, Edmond, OK 73034 Office: (405)340-0078 www.edmondhistory.org ========================================================= Important Subscriber Information: The Museum-L FAQ file is located at http://www.finalchapter.com/museum-l-faq/ . You may obtain detailed information about the listserv commands by sending a one line e-mail message to [log in to unmask] . The body of the message should read "help" (without the quotes). If you decide to leave Museum-L, please send a one line e-mail message to [log in to unmask] . The body of the message should read "Signoff Museum-L" (without the quotes). ========================================================= Important Subscriber Information: The Museum-L FAQ file is located at http://www.finalchapter.com/museum-l-faq/ . You may obtain detailed information about the listserv commands by sending a one line e-mail message to [log in to unmask] . The body of the message should read "help" (without the quotes). If you decide to leave Museum-L, please send a one line e-mail message to [log in to unmask] . The body of the message should read "Signoff Museum-L" (without the quotes).