Compliance
Regulatory Requirements for Business Giving
Charitable giving by businesses involves regulatory requirements. This document explains what you need to know and how Amply helps.
Why Compliance Matters
For Corporate Giving
When your company donates:
- Donations may be tax-deductible (jurisdiction-specific)
- Proper documentation required for tax benefits
- Corporate governance may require board approval
- Securities regulations may require disclosure
For Customer Collections
When you collect donations from customers:
- Charitable solicitation is regulated
- Customers must receive proper disclosure
- Funds must reach designated recipients
- Records must be maintained
Mishandling either can result in legal liability and reputational damage.
Charitable Solicitation
What It Means
Asking customers to donate is "charitable solicitation"—a regulated activity in most jurisdictions. Requirements include:
- Registration: Many jurisdictions require registration before soliciting
- Disclosure: Customers must be informed of key facts
- Record-keeping: Transaction records must be maintained
- Reporting: Some jurisdictions require annual filings
How Amply Helps
Amply's infrastructure addresses these requirements:
Registration:
- Organizations on Amply maintain their own registrations
- Amply is registered as a platform facilitator where required
- You benefit from this established compliance framework
Disclosure:
- Standard disclosures built into collection flows
- Organization verification visible to customers
- Clear indication that funds go directly to charity
Record-keeping:
- Every transaction recorded on tamper-evident ledger
- Full audit trail available
- Export capability for compliance purposes
Reporting:
- Transaction summaries for required filings
- Jurisdiction-specific documentation
- Annual reports for regulatory submissions
Tax Considerations
Corporate Donations
For your company's own donations:
| Jurisdiction | General Treatment |
|---|---|
| United States | Deductible up to 10% of taxable income (corporations) |
| Germany | Deductible up to 20% of income or 4‰ of certain expenses |
| United Kingdom | Deductible from pre-tax profits |
| EU (varies) | Country-specific limits and requirements |
This is general guidance only. Consult your tax advisor for specific treatment.
Documentation:
- Amply provides donation receipts
- Annual giving summaries available
- Transaction verification for auditors
- Organization acknowledgments on ledger
Customer Donations
For donations you collect from customers:
- Customers receive donation receipts from Amply
- Donations go directly to organizations (not through you)
- Your business is not the donor—customers are
- No tax implications for your business on pass-through donations
Employee Giving
For payroll-deducted donations:
- May qualify for pre-tax treatment
- Requires proper payroll integration
- Documentation provided to employees
- Employer matching has separate tax treatment
Documentation
What Amply Provides
For Each Donation:
- Transaction confirmation
- Recipient organization details
- Timestamp and verification hash
- Donor receipt (where applicable)
For Reporting:
- Period summaries (monthly, quarterly, annual)
- Export in standard formats
- Verification keys for auditors
- Organization acknowledgment letters
For Compliance:
- Registration documentation
- Disclosure templates
- Audit trail access
- Regulatory report templates
What You Should Maintain
Corporate Giving:
- Board resolutions authorizing giving programs
- Giving policy documentation
- Approval records for large donations
- Connection to CSR strategy
Customer Collections:
- Program terms and conditions
- Customer consent records (built into checkout flow)
- Marketing materials making charitable claims
- Staff training documentation
Reporting Requirements
Internal Reporting
For your organization:
- Donation totals by period
- Cause/organization allocation
- Matching program utilization
- Tax documentation summary
Access via dashboard or scheduled reports.
External Reporting
For regulators and stakeholders:
CSR/Sustainability Reports:
- Verified donation totals
- SDG alignment
- Impact metrics
- Independent verification links
Tax Filings:
- Annual donation summaries
- Organization-by-organization detail
- Supporting documentation
Regulatory Filings:
- Charitable solicitation reports (where required)
- Collection totals and disbursements
- Compliance attestations
Shareholder/Public Reporting
For publicly traded companies:
- CSR disclosures with verifiable data
- Proxy statement charitable contributions
- Annual report philanthropy sections
- ESG rating support
Privacy and Data Protection
Customer Data
When collecting donations:
- Customer data processed according to privacy laws
- GDPR compliance for EU customers
- Data minimization practices
- Clear privacy disclosures
Employee Data
For employee giving programs:
- Payroll data handled securely
- Employee giving choices confidential from managers
- Aggregate reporting only to leadership
- Individual consent for any sharing
International Considerations
Cross-Border Giving
If operating internationally:
- Donation treatment varies by country
- Currency considerations
- Local organization verification
- Country-specific reporting
Sanctions Compliance
Amply screens organizations against:
- OFAC (US sanctions)
- EU sanctions lists
- UN sanctions
- National sanctions lists
Your business can rely on Amply's screening for organizations on the platform.
Audit Support
What Auditors Need
For charitable giving audits:
- Complete transaction records
- Third-party verification
- Recipient organization documentation
- Internal control evidence
What Amply Provides
- Exportable transaction logs
- Cryptographic verification keys
- Organization verification status
- Audit trail of all actions
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