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The gift would be considered given in the year the check was provided to the recipient.
Thank you for your response, can you refer me to specific tax regulation
Let me know if you have any further questions.
Sure hang on.
Are you still there?
http://www.irs.gov/uac/Eight-Tips-for-Deducting-Charitable-Contributions - see #6. Note that this is for charitable contributions but the same theory applies to gifts and other deductions.
It is the date of payment, not the date in which your payment clears the bank. I am looking for better support. Bear with me a few moments longer.
Here is another resource http://www.case.org/Documents/Books/28239/IRSRulesandRegulations.pdf
see the bottom of page 9 on the pdf. I am still hunting for the specific IRS regulation. Let me know if this material will suffice and I will stop hunting...