Revenue eBrief No. 168/24

18 June 2024

Charitable Donation Scheme

Tax and Duty Manual - Part 36-00-17 Charitable Donation Scheme - Tax Relief for Donations to Approved Bodies -  has been amended as follows:

  • In paragraph 3, to give examples of payments to "approved bodies" which are not considered a relevant donation for the purposes of the Charitable Donation Scheme. This material was previously contained in a Guidance Note on the Revenue website which has now been removed.
  • In paragraph 6, to update the list of bodies approved for the Charitable Donation Scheme to include educational institutions defined in section 53(1)(a) of the Higher Education Authority Act 2022 and the Royal Irish Academy.
  • In paragraph 8, concerning applications for authorisation under the scheme, to indicate that the minimum annual income limit for audited financial accounts has been raised to €250,000.