•May
email donation receipts to donors, provided that
–Receipts should be in a read-only or non-editable format
–Receipts should be protected from hackers through
the use of appropriate software
–Receipts should be encrypted and signed with an electronic
signature
–Use of secure electronic signature should be kept under
the control of a responsible individual authorized by the charity
–Copies of email-issued receipts must be retained by
the charity
–
•