Check issued by private foundation, voided and re-issued - when deductible - Spidell

Check issued by private foundation, voided and re-issued – when deductible

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Message Board Check issued by private foundation, voided and re-issued – when deductible

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      Anonymous
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      My client, a private foundation, is a cash basis taxpayer.  On 12/28/2018 the foundation issued a $50,000 check to a non-profit medical organization.  On 4/1/2019 the check had still not been cashed.  The donee was contacted and they said the never received the check.  The original check was voided and a check was issued 4/15/2019 for the same amount.

      Question – is the payment on 4/15/2019 considered a 2018 or a 2019 contribution of the private foundation?  There is an argument among board members as to when it is deductible.  I have looked for something in the Internal Revenue Code and the 990-PF instructions but have not found anything.

      Any help is GREATLY appreciated.

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