Can a charity issue computer-generated receipts?
Computer-generated official donation receipts are acceptable as long as:
- they have all the required information
- they are clear and easy to read
- the data on them cannot be altered and is protected from unauthorized access
To protect computer-generated receipts from unauthorized access, registered charities should ensure that:
- the computer system used to store the receipts is password protected and restricts entry to and modification of donor contribution records
- donor records are stored on non-erasable media, such as CD-ROMs or printouts, with copies kept off-site for recovery purposes
- hard copies of issued receipts can be printed on request
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
- copies of email-issued receipts must be retained by the charity
Can receipts be issued with facsimile signatures?
A facsimile signature can be used under the following conditions:
- all copies of receipts are distinctively imprinted (usually by a commercial printer) with the name, address, and registration number of the charity
- receipts are serially numbered by a printing press or numbering machine
- all unused receipt forms are kept at the registered charity's Canadian address (this address must be the address recorded with the Canada Revenue Agency)
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