Step by Step

Prior Year Donations

Policy and Principles

On occasion, there are donations and batches that cross over the end of the fiscal tax year. This must be handled carefully in accordance with Church policy, as well as any applicable tax laws.

For a donation to be counted for the current year, it must be in the hands of a member of the bishopric or, if mailed, have a postmark date on or before December 31. Otherwise, the donation should be entered in a batch on or after January 1 and counts as a donation for the new year.

STEP 1

Help Center:

Occasionally, donors make donations near the end of December that are intended to be included in the donations for that year. For a donation to be counted for the current year, it must be in the hands of a member of the bishopric or be postmarked by December 31.

STEP 2

Help Center:

For donations properly received or postmarked on or before December 31 that should have been counted in the previous year, do the following:

1. Contact the Global Service Center (GSC) with the following information to make the adjustment:

  • Unit number
  • Batch date
  • Correct donation date
  • Donor name
  • Donation amount
  • Donation categories

2. File the donation batch documents with the previous year’s financial records.

Procedures

Donations that were properly received (physically or postmarked on or before December 31 of a particular year) should be added to a new donation batch dated for that year. To do this in January of the following year:

  1. Make sure that you have closed out the previous financial year. Do not delay closing the financial year or attempt to adjust the system date to the previous year.
  2. Create a new donation batch specifically for all such donations from the previous year.
  3. Date the new donation batch December 31 of the previous year.
  4. Enter the donations as usual.
  5. File the donation batch documents with the previous year’s financial records.
  6. Make sure that you retain any supporting evidence, such as envelopes with previous year postmarks, and file them with the batch documentation.

Donations in the Wrong Year

If you make a donation to a batch on or after January 1 that should have been counted in the previous year, do the following:

  • Contact the Global Service Center (GSC) with the following information to make the adjustment:
    • Unit number
    • Batch date
    • Correct donation date
    • Donor name
    • Donation amount
    • Donation categories

Note: If there is a full batch entered on or after January 1 that should have been counted in the previous year, do the following:

  • Resubmit the batch via LCR with the correct donation date.
  • Contact the Global Service Center (GSC) with the following information.
    • Unit number
    • Original batch date
    • Corrected batch date
    • Batch amount
  • File the batch documents with the previous year’s financial records.
Last Updated On 22 Sep 2023