SECTION 848A TAXES CONSOLIDATION ACT (TCA) 1997
TAX RELIEF FOR DONATIONS TO ELIGIBLE CHARITIES AND OTHER APPROVED BODIES
This form should be completed by donors who are individuals.
In completing Form CHY3 (Enduring Certificate) for a period of 5 years, you should not complete Form CHY4 (Annual Certificate) for any tax year within that period in respect of the same Charity / Approved Body.
(see guidance notes)
COMPLETE IN BLOCK LETTERS
I understand the following,
This certificate is valid for the above tax year and each of the four following tax years, unless I notify the approved body of its cancellation.
The approved body may apply to the Revenue Commissioners for tax relief in respect of my donations during the lifetime of this certificate and any tax repaid to the body cannot be claimed by me, or repaid to me, or to any other approved body.
I grant permission to the approved body to use my PPSN for the purpose of claiming tax relief on my donations during the lifetime of this enduring certificate or a renewed enduring certificate.
I must advise the approved body immediately of any change in my circumstances that would affect the body’s entitlement to claim tax relief in respect of my donations.
I must be resident in the State for each tax year in which I make a donation.
A donation, or donations, must amount in aggregate to at least €250 in a tax year and be in the form of money and / or designated securities and that tax relief will not apply to the aggregate of my donations to an approved body or bodies in a tax year in excess of €1,000,000.
Neither I, nor any person connected with me, can receive a benefit from the approved body in consequence of making a donation.
A donation cannot be subject to a condition as to repayment nor can it be conditional on, or associated with, the acquisition of property by the approved body other than by way of gift, from me or a person connected with me.
The amount of my aggregate annual donations to an approved body (or bodies) with which I am associated (see Notes) will be restricted to an amount equal to 10% of my total income for the tax year in question and tax relief will not apply to any donations in excess of that amount.
I must pay income tax and / or capital gains tax for any tax year in which I make donations of an amount equal to the income tax on the grossed up amount of the donations in order for the approved body to receive a refund of tax (see Notes).
You are associated with an approved body if at the time make a donation you are an employee or member of the body, or of another approved body which is associated with the body.
PLEASE FORWARD YOUR COMPLETED CERTIFICATE TO THE APPROVED BODY
4. Thresholds for tax relief purposes on the amounts donated
There are some limits in place for tax relief purposes.
a donation to any one approved body must, for tax relief purposes, be in the form of money and / or designated securities*.
the donations must amount in aggregate to at least €250 in a tax year;
the aggregate of donations to an approved body or bodies in any tax year from 2013 onwards cannot, for tax relief purposes, exceed €1,000,000;
if you are associated with an approved body, or bodies, the amount of your donations to that body, or bodies is for tax relief, limited to an amount equivalent to 10% of your total income. It should be noted that these limits apply solely for the purposes of tax relief on your donations. They do not impose any restrictions on the amount you can donate to an approved body.
*Designated securities are quoted shares and debentures.
These limits apply solely for the purposes of tax relief on your donations. They do not impose any restrictions on the amount you can donate to an approved body.
5. Association with an approved body
You are associated with an approved body if at the
time you make a donation you are an employee or member of that body, or of another approved body associated with the former. One approved body is deemed associated with another if it could reasonably be considered that:
the activities carried on by both bodies are or can be, directed by the same person or by broadly the same group or groups of persons, or
the same person or broadly the same
group or groups of persons exercise or can exercise control over both bodies.
You should advise the approved body of any changes to your association with that body during the lifetime of your certificate.
The aggregate of your donations in a tax year to all approved bodies with which you are associated cannot exceed 10% of your total income for that year. The amounts of those donations exceeding the 10% limit are not considered relevant donations. Tax relief is not available on that excess amount.
You can obtain further information on the Charitable Donations Scheme from:
Telephone: 01 738 3680
Email using MyEnquiries service available in ROS or myaccount
The information in this document is provided as a guide only and is not professional advice, including legal advice. It should not be assumed that the guidance is comprehensive or that it provides a definitive answer in every case.
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