The issue often arises where a gift is received during the early days of January, yet the check may be dated or postmarked the end of December. For example, a check comes in January 2, 2011. Do you count it as a 2010 or a 2011 gift?

The IRS publication 526, Charitable Contributions, is the definitive source of information on this topic:

Time of making contribution. Usually, you make a contribution at the time of its unconditional delivery.
Checks. A check that you mail to a charity is considered delivered on the date you mail it.
Credit card. Contributions charged on your bank credit card are deductible in the year you make the charge. (IRS Publication 526, p. 13)

Check out the discussions your colleagues had via the listserv on the topic during January of 2011:
1. End of year mail delivery - specific to December 2010

2. End of year gift accounting

3. End of year tax receipts

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