Gift Given to an Individual at Year End -- then donor wanting to change check to Non-Profit

by Mike
(Decatur, AL)

I have a quick question in which I could use some insight. I work at a mission board. A donor sent a check made out to one of our missionaries. That check was sent by mail and postmarked before December 31, 2012. Since the check was made payable a missionary and our bank will not accept this, we sent the check back to the donor. The donor called to say that he would like to correct the name on the check (putting our non-profit's name on the “Pay To” line), endorse the change, then send it back to us to be counted as a contribution in the 2012 year.

Is it legal for us to give a tax deductible receipt for the 2012 year for this changed check?

Thank you!