The 61-year-old politician is due to appear in court in Newry, Co Down, on April 24 having been arrested at around 6am on Thursday.
A 57-year-old woman has also been arrested and charged with aiding and abetting additional offences related to the same police investigation.
The Lagan Valley MP has been suspended from the DUP pending the outcome of the judicial process.
Donaldson has said he will be strenuously contesting the charges.
Senior party figures called an emergency session and confirmed his suspension yesterday afternoon.
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