MIME technically requires that the encoding used to send email is ASCII, so any email that uses a Unicode encoding is invalid. However, this restriction is universally ignored. UTF-7 allows mail to use Unicode but also follow the standards.
UTF-7 is standardized as RFC 1642, A Mail-Safe Transformation Format of Unicode.
Characters below Description
0x80
(hexadecimal notation) within the ASCII range (except for the +
character) are encoded as-is. Any character above 0x80
is encoded with an escape sequence of a +
byte followed by the UTF-16 representation, encoded in Base64, and terminated with a -
byte. Literal +
characters are encoded as +-
.