By Jim Beveridge | December 23, 2025
How USPS Postmark Clarifications May Affect 2025 Tax Deductibility
As we approach the close of the year, many supporters choose to make charitable gifts by mail. We are deeply grateful for every contribution that helps Living Water International bring safe water, sanitation, and hygiene to communities around the world.
Recently, the United States Postal Service (USPS) published an update to its postmarking standards that may affect whether a mailed donation qualifies as a 2025 tax-deductible contribution, even if it is sent before December 31.
Below is a summary of what has changed — and what donors can do to ensure their year-end gift is properly documented.
What’s Changed with USPS Postmarks?
On November 24, 2025, the USPS published a final rule in the Federal Register adding Section 608.11, “Postmarks and Postal Possession,” to the Domestic Mail Manual (DMM). This rule took effect on December 24, 2025.
This update does not change how mail is processed, but it clarifies what a postmark represents.
Under this clarification:
- The date shown on a USPS postmark generally reflects the date of the first automated processing operation at a USPS regional facility.
- The postmark date may not reflect the date the mail piece was dropped off, deposited in a collection box, or handed to a postal clerk.
As a result, mail deposited locally near the end of the year may not receive a postmark until several days later — potentially after the calendar year has ended.
Why This Matters for Tax-Deductible Gifts
For charitable contributions sent by mail, IRS guidance generally considers a gift “made” on the date it is mailed only if there is valid proof of that mailing date.
Historically, donors often relied on the postmark as that proof. However, because a postmark may now reflect a later processing date rather than the mailing date, it may no longer serve as reliable documentation on its own.
For example, a donation mailed on December 31, 2025, but postmarked January 2, 2026, could be treated as a 2026 contribution unless the donor has additional proof showing when the mail was accepted by USPS.
How to Ensure Your Mailed Gift Counts for 2025
If you plan to mail your donation, USPS guidance recommends using one of the following methods to document the mailing date.
Recommended Actions
- Visit a USPS retail counter in person
- Request one of the following:
- A manual postmark applied by a USPS employee
- A Postage Validation Imprint (PVI) receipt
- Certified Mail or Registered Mail, which provides a dated mailing receipt
These options provide documentation showing when USPS accepted the mail piece.
Methods to Avoid
- Dropping mail into a blue USPS collection box
- Using self-service postage kiosks
- Sending donations via UPS or FedEx, which do not meet IRS mailing-date standards for charitable contributions
Key Mailing Deadline
To qualify as a 2025 charitable deduction, your donation must be mailed on or before December 31, 2025, and accompanied by appropriate proof of mailing.
A Simple Alternative: Donate Online
The most reliable way to ensure your gift is received and credited for 2025 is to donate online.
All online donations completed by 11:59 p.m. (local time) on December 31, 2025, will count toward your 2025 tax year.
👉 Donate securely online: