Staff Report
Marietta Daily Journal, Ga.
(TNS)
Dec. 23 — Those looking to land a 2025 tax deduction by making a last-minute, end-of-year donation should take heed: The rules have changed.
The USPS in November adopted a rule in the Domestic Mail Manual that takes effect Christmas Eve, Dec. 24. The new stipulation states that machine postmarks may no longer be applied at local post offices or drop-off points, but instead at regional processing centers.
As a result, the date stamped on mailed items may be several days later than when the mail was actually deposited, raising concerns for taxpayers who rely on the postmark to document the timing of charitable contributions.
Tax professionals warn that the new rule could impact year-end giving strategies. For example, a donor who drops a check into a blue USPS mailbox on Dec. 31, 2025, may see that check routed to a regional processing center and postmarked Jan. 2, 2026.
Without other proof of mailing, the IRS could deem the contribution to have been made in 2026, delaying the deduction by a year.
To avoid any deduction delays, donors are advised to hand deliver contributions or mail them well before Dec. 31.
Shari Martin, CEO of Cobb Community Foundation, says that she would like to think that the IRS will grant some form of relief for end-of-year 2025 contributions, but notes, “We certainly can’t count on that. We have long suggested that large cash contributions be sent via ACH or wire. It’s actually not uncommon for large checks to be delivered, or for us to pick them up for that matter.”
Under federal tax law, the timing of a charitable gift determines the year in which it may be deducted. A check mailed to a charity is considered delivered on the date it is mailed with donors using the postmark as proof of when a contribution was made.
However, the new USPS rule states that the machine-applied postmark reflects the “date of the first automated processing operation” and is not a “perfectly reliable indicator” of when the item was actually mailed.
Because of this change, the postmark may no longer serve as reliable evidence of the mailing date for charitable gifts.
Photo credit: Charles-McClintock Wilson/iStock
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© 2025 Marietta Daily Journal, Ga. Visit www.mdjonline.com. Distributed by Tribune Content Agency LLC.
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