Charitable Donation Scheme

What is an approved body?

For the purposes of the Charitable Donation Scheme, an approved body is:

  • a charity that has been authorised by Revenue to operate the scheme, that is, an eligible charity
  • primary, second and third level institutions who have programmes approved by the Minister for Education and Skills
  • institutions that provide courses which are certified by Quality and Qualifications Ireland (QQI)
  • institutes that are approved for Education in the Arts by the Minister for Finance
  • and
  • organisations that promote human rights as detailed under Section 209 Taxes Consolidation Act 1997.

Next: How to become an approved body?