If a donor sends a gift by check at the end of the year, and your organization receives it in the new year, you might wonder how to log the donation in Bloomerang CRM and whether the gift appears in the Bloomerang giving statement for the previous year.
According to IRS Publication 526 Charitable Contributions, "A check you mail to a charity is considered delivered on the date you mail it." Ask a tax specialist if your organization has additional questions.
In year-end giving statements, the Tax Summary section includes donations based exclusively on the previous year's transaction Date. Check Date and other date fields are ignored.