Can official donation receipts be sent by email?
Yes. However a registered charity should take the following precautions to protect its 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; and
• copies of email-issued receipts must be retained by the charity.
