S.L. 492.3 Art. 18Right of donors to be given a receipt. Renumbered and amended: L.N. 424 of 2021.

(1) Where a public collection is carried out by means of a trading activity or otherwise and the proceeds of sale devolve upon a voluntary organisation, collectors shall give to each donor a receipt, stating the amount of money received from each donor as an acknowledgement of the donation received.

(2) In case of donations in kind, the donor shall submit documentation indicating the value of the item sold, and the source of the donation and the Commissioner shall have the discretion to evaluate such documentation.

(3) All receipts shall be numbered and shall include the name, address and contact numbers of the voluntary organisation, the date of the donation and the details of the collector.