Could a simple postmark date put your nonprofit’s donations at risk? A new USPS rule may impact year-end gifts.
Starting December 24, 2025, a new United States Postal Service (USPS) rule clarifies that postmarks reflect the date of the first automated processing — not necessarily the actual mailing date.
While this may seem minor for most mailings, it can have significant implications for year-end charitable giving.
How USPS postmarks affect nonprofits and donors
Under IRS guidelines, the “mailbox rule” applies to contributions sent via USPS: a gift is considered made on the date shown on the postmark.
If USPS doesn’t process an envelope until January 1 or later, the postmark could indicate the new tax year — even if the donor mailed it on or before December 31. This timing discrepancy could affect recognition for both donors and nonprofits.
Nonprofits should proactively remind donors of this change and consider adding safeguards to their year-end processes.
Recommended steps for donors
- Request a hand-stamped postmark at the USPS counter to ensure the actual mailing date is recorded.
- Purchase postage at the counter, where printed labels include the correct acceptance date.
- Use certified or registered mail, which provides official evidence of the mailing date.
Recommended steps for nonprofits
- If mail is received and processed manually, scan or keep envelopes with the donation, clearly showing postmark dates.
- If mail is processed through a lockbox or other automated solution, confirm that your processor scans full envelopes with clear postmarks available for review.
- Have your development or finance teams conduct an additional cutoff review for all donations received in the weeks after year-end. As a reminder, nonprofits should NOT use check dates for determining in which fiscal year to record donations, as checks can be backdated.
- Keep accessible documentation supporting year-end gift recording, as revenue cutoffs are frequently tested as part of an annual financial statement audit.
For additional information, view the full USPS ruling.
How CLA can help with year-end processes
When postmark dates don’t match actual mailing dates, nonprofits can face challenges in recording gifts accurately.
CLA offers reliable and efficient audit and outsourcing services to help your organization maintain clear records and streamline year-end processes.