Читать книгу The Tax Law of Charitable Giving - Bruce Hopkins R., Bruce R. Hopkins, David Middlebrook - Страница 83

A charitable contribution of U.S. currency is deductible for the year in which the money is mailed or otherwise delivered to the charitable donee. This rule pertains to situations in which the gift is made in cash, rather than by check. Of course, the title to the money passes at the time the ownership of the currency changes hands. Actions indicating intent to make a gift of money, such as instructions to a bookkeeper, are insufficient; the deduction arises in the year of actual payment.¹²