Charitable Donation Scheme - Revenue

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Charitable Donation Scheme
  1. Overview
  2. What is an approved body?
  3. How to become an approved body?
  4. What is a qualifying donation?
  5. Claiming tax relief on donations
  6. How does an approved body claim the relief?
  7. How to submit a claim

Overview

The Charitable Donation Scheme allows tax relief on qualifying donations made to approved bodies.

If an individual donates €250 or more in a year, the approved body can claim a refund of tax paid on that donation. The claim must first be authorised by the donor.

If a company donates €250 or more in a year, the company can claim a tax deduction as if the donation was a trading expense.

There is a four year time limit for making a claim under this scheme.

Next: What is an approved body?

Published: 19 May 2025 Please rate how useful this page was to you Print this page

Tag » Are Charitable Donations A Tax Credit