liberapay
Provide tax-compliant donation receipts
It'll be nice to handle automatic CERFA generation for project that can benefit it. Of course this is totally specific to France, but it could be a starting point.
Here is the CERFA document: https://www.impots.gouv.fr/portail/files/media/1_metier/2_professionnel/EV/2_gestion/230_association/titre_dons_organisme_interet_general.pdf
We'll need real users identity (not pseudo).
I don't think it is related to revealing the identity. I think the real identity should be an option that could be keep hidden and used only for the CERFA generation.
Delivering the receipt to the donor requires revealing their identity to the nonprofit that received the money. #271 is about breaking anonymity in a different way though, so I guess this is a related but separate issue.
For instance Framasoft is a “public utility” non-profit organization in France, so you can have a refund on your taxes up to 66 % of your donation to them. But not through Liberapay, which is a blocker for me to use this service when it comes to giving to such organizations.
Another relevant data point: Intra-EU tax-deductible donations are possible. There is a decision no. C-318/07 from 2009-01-27 by European Court of Justice (ECJ) that basically says that tax-deductible donations to charitable organizations must be possible independent of whether the recipient is inside the same member state or in a different member state of the European Union.
It seems that this is not yet really relevant in practice, as one would still have to prove that a charitable organization registered in one country would also be considered charitable according to the laws of ones own jurisdiction. But still – there is at least in principle a way to have tax-deductible donations going to other EU member states.
French nonprofits which provide the kind of receipts this issue is about are now obligated to declare them to the state.
Associations : obligation de déclaration des dons et reçus avant le 31 décembre 2022
A warning about that should be added to Liberapay once generating the receipts is implemented.