On December 31,2017,Roger charged a $1,800 contribution to a qualified charitable organization to his credit card.He will not pay the credit card bill until January 2018.The $1,800 contribution is deductible on Roger's 2017 tax return.

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The contribution is considered deductible in the year in which it is charged to the credit card, even if the actual payment is made in a subsequent year. Therefore, Roger can claim the $1,800 contribution as a deduction on his 2017 tax return.

On December 31,2017,Roger Charged a $1,800 Contribution to a Qualified