Carolyn mailed a check for $1,000 to a qualified charitable organization on December 31,2011.The $1,000 contribution is not deductible on Carolyn's 2011 tax return because the charity does not receive the check until 2012.

Question

Quizplus · Accepted Answer

For cash basis taxpayers, charitable contributions are deductible in the year they are mailed, not when they are received by the charity.

Carolyn Mailed a Check for $1,000 to a Qualified Charitable