Acknowledgement Valid Until...

Peter McKay 2

We recently had a snafu where a large number of donor credit cards need to be re-run. These donors have already received acknowledgements for their initial CC gifts, which we thought hit the bank. If we run the cards again for identical amounts within the current calendar year, are the initial acknowledgements still valid? I've looked at IRS pub1771 about contemporaneous acknowledgement, it seems to indicate that as long as a donor receives an acknowledgment in the same calendar year as they are claiming for, it's valid. Also I've heard that the date of the letter is what the IRS looks at and auditors care most about. Anyone have input? I would love to be able to reference specific IRS language that ok's or denies this. thanks!