R15. Can our charity send official donation receipts by e-mail?
Yes. Your charity, however, should take the following precautions to protect your electronic receipts:
- receipts should be in a read only or non-editable format;
- receipts should be protected from hackers through the use of appropriate software;
- the document should be encrypted and signed with an electronic signature;
- the use of a secure electronic signature should be kept under the control of a responsible individual authorized by the charity;
- copies of e-mail issued receipts must be retained by the charity;