Loan from officer for Non-profit

Dear Pros,

Hope all is going well!

I got a question about loan from officer for a non-profit client. The client has a loan from officer in 2017. At year end of 2018, the officer would like to write off the loan and convert it to contribution to the non-profit. My questions is can we treat it 2018 contribution in P&L?

Sincerely,

At year end of 2018, the officer would like to write off the loan and convert it to contribution to the non-profit.. "Would like to implies means he hasn't yet done it. Today is a date in 2019.

All he has to do is get a back dated receipt. He can also save money by using Turbo Tax to do his 2019 return because you won't put your license in jeopardy by signing off on it.