Charitable Donation Scheme

The Charitable Donation Scheme allows tax relief on qualifying donations made to approved bodies. For the purposes of the Charitable Donation Scheme, an approved body is:

  • “primary, second and third level institutions who have programmes approved by the Minister for Education and Skills”

If an individual donates €250 or more in a year, the school can claim a refund of tax paid on that donation.

If a company donates €250 or more in a year, the company itself 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.

See Further Guidance on schools availing of tax relief on charitable donations for more info.

Resources

  1. Sample Letter of Acceptance for Unconditional Donations, Gifts and Bequests
  2. Sample Letter of Acceptance for Conditional Donations, Gifts and Bequests
  3. Sample Form on Receipt of Gifts/Donations/Bequests