On 6/13/06, Erik Moeller eloquence@gmail.com wrote:
But before we do this, I would like to clearly distinguish between the _legal_ requirements and what we _want_ to do. Anthony said:
Just to clarify what mav said, emails are considered "written" communications. From Publication 1771: "An organization can provide the acknowledgement electronically, such as by an e-mail addressed to the donor."
Is that correct? What is Brad's opinion on the legal requirements? In some EU countries, we have also gradually introduced digital signatures as a valid definition of "written communications". I would like to be absolutely clear on what we have to do. If we can use digitally signed e-mails, we should do so, even if it requires an initial investment in know-how and a certificate.
Publication 1771 is available at http://www.irs.gov/pub/irs-pdf/p1771.pdf if anyone wants to read it. And to clarify, there's no requirement for the email to be digitally signed.
Of course, if you have the person's address, I agree the point is rather moot. Even if it costs $1 to send a letter to someone donating $250, that's only four tenths of one percent. Email would be more useful if there are donors making that size donation who don't want to release their address.
I suppose it might cost more than $1 to send a letter outside the United States, but then again how many people living outside the United States donate more than $250 to Wikimedia and then file a US tax return where they itemize deductions? Probably 0.
Anthony