Yes. Any donation you make on or by December 31, 2006 will qualify as a deduction for 2006. Any donations made in 2007 (even at 12:01 a.m. on New Year’s Day) go towards the 2007 tax year. So if you’re looking for a tax benefit for 2006, you’ll want to make that donation soon. The good news is that you can donate on Network for Good any day of the week, 24 hours a day. So it’s easy to get in that last-minute donation.