(1) A corporation that issues donation receipts shall prepare a detailed statement of donation receipts issued to each donor in the form prescribed by Presidential Decree and shall keep it for five years from the date on which each donation receipt is issued; provided, this shall not apply where an electronic donation receipt is issued. <Amended on Jan. 1, 2014; Dec. 22, 2020>
(2) A corporation that issues donation receipts shall submit a detailed statement of donation receipts for each donor, which it keeps in accordance with paragraph (1), to the Commissioner of the National Tax Service, the commissioner of a regional tax office, or the head of the tax office having jurisdiction over the place of tax payment, upon receipt of a request therefor; provided, this shall not apply where an electronic donation receipt is issued. <Amended on Jan. 1, 2014; Dec. 22, 2020>
(3) A corporation that issues donation receipts shall submit an aggregate table of donation receipts, which states the total number of donation receipts issued, the amount of each donation, etc. during the pertinent business year, in the form stipulated by Decree of the Ministry of Economy and Finance to the head of the relevant tax office within six months from the end of the month in which the relevant business year ends; provided, this shall not apply where an electronic donation receipt is issued. <Amended on Jan. 1, 2014; Dec. 22, 2020; Dec. 21, 2021>
(4) If the total sum of the amounts on the donation receipts issued for donations received in the business year immediately preceding the relevant business year exceeds the amount prescribed by Presidential Decree, which shall be at least 300 million won, a corporation that issues the donation receipts shall issue electronic donation receipts for the donations received in the relevant business year, by January 10 of the year following the year in which the date of receipt of such donations falls. <Added on Dec. 31, 2024>[This Article Wholly Amended on Dec. 30, 2010]