Anonymous donations require recipient-maintained donor identity records, including names, addresses and prescribed particulars for voluntary contributions.

Anonymous donations are voluntary contributions for which the recipient does not maintain donor-identity records containing the contributor's name, address and any other prescribed particulars. Both formulations use the same record-maintenance test: absence of specified identity information makes the voluntary contribution anonymous, while any additional particulars required by prescription must also be recorded. The definition focuses on identifiable donor information held by the recipient.

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