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The recode reference manual

5.3 Universal Transformation Format, 7 bits

UTF-7 comes from IETF rather than ISO, and is described by RFC 2152, in the MIME series. The UTF-7 encoding is meant to fit UCS-2 over channels limited to seven bits per byte. It proceeds from a mix between the spirit of Quoted-Printable and methods of Base64, adapted to Unicode contexts.

This charset is available in recode under the name UNICODE-1-1-UTF-7. Accepted aliases are UTF-7, TF-7 and u7.