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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?

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
  • organisations that promote human rights as detailed under Section 209 Taxes Consolidation Act 1997.

Next: How to become an approved body?

Published: 21 July 2023 Print this page

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