I am not an expert on Exchange protocol or server, but here is what Kostya has written earlier:
For Exchange, Aqua does not choose the charset.
The data is sent to the server as UTF-8 -- but Exchange is "more cleverer" than SMTP, and so for you it apparently re-codes the message.
From this, and from your test results, I can recreate what happens, step-by-step:
1. Aquamail sends everything in UTF-8, -- that is a charset that is sufficient to display any characters the message and the footnote might have.
(I don't know, but I would assume that the "charset" header is allowed in communication with the Exchange server and it is set correctly.)
What happens next is on the server side:
2. Exchange Server re-encodes the message to iso-8859-1 if it sees 8-bit characters, and to us-ascii, if all characters are 7-bit.
3. Then, either the Exchange server or (I am guessing somewhat more likely) the MTA (aka SMTP) server adds the footer with 8-bit characters in whatever encoding (I am guessing it is iso-8859-1, not UTF-8, as stated by Kostya, - because all characters look fine when the message in that encoding).
As a result, when the charset from step 2 is us-ascii, the symbols in the footer cannot be displayed (lost).
If this picture is correct, no matter what encoding Aquamail would choose, it will be changed at the step 2 the same way as now. {*}
It is really a disconnect between the steps 2 and 3 (and between your IT people who set those two steps).
Thus, you have two way to solve this problem:
1. Talk to your IT people, and explain what I've written above, and maybe they would be able to adjust one of the steps to make them working together.
2. Always add one of the non-ASCII characters to your messages.
One way you can do that in Aquamail "automatically" is by configuring a signature that would contain one of those characters.
---------------
{*} I don't know how the re-encoding of step 2 is configured.
There is a small chance that if the original encoding is iso-8859-1 already, the server would not touch it, and thus would not "downgrade" it to us-ascii for messages containing only 7-bit characters.
But IMHO, this is not worth additional testing: your IT people should configure your corporate servers correctly.
HTH.