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Back dating deposits

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If my 501 (c) 3 organization receives a check/donation in January 2012 (postmark is also for January 2012), but the check has a December 2011 date, is it correct that we are to record that donation as 2012 income …even though the intent of the donor may be for the gift to be considered a 2011 donation?Similarly, if you're required to file Form 944 and your employment tax liability for the year is less than ,500, you may pay the taxes for the year with your timely filed return instead of making deposits.If you're required to file Form 944 and your employment tax liability for the fourth quarter is less than ,500, you may pay your fourth quarter liability with your timely filed return, as long as you've made deposits for the first, second, and third quarters according to the applicable deposit rules.

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Interest is applied at the rates described in the table.If you need to make several deposits you can do it through the bulk deposit option.In order to do so you must create first the Deposits Collections menu item. Both forms report federal income tax withheld from your employees, along with the employer's and employee's shares of social security and Medicare tax.The amount of employment taxes you reported on your Forms 941 or 944 determines which deposit schedule you must use, monthly or semiweekly.If you do not pay for a period of this type of service, you will not receive credit in determining your eligibility to retire or in computing your retirement benefit.