PLEASE FORWARD YOUR COMPLETED CERTIFICATE TO THE APPROVED BODY
Guidance Notes for completion of Enduring Certificate CHY3
Section 848A of the Taxes Consolidation Act (TCA) 1997 provides for tax relief in respect of charitable donations by self-assessed or PAYE taxpayers. This tax relief is provided to the approved body rather than to the donor. It relates to donations made from 1 January 2013.
For the purposes of the Charitable Donations Scheme (CDS) a donation is grossed up at the rate of 31%. The approved body is deemed to have received the grossed-up amount net of tax deducted.
It is important to note that a donor is not entitled to a repayment of any part of the tax that has been repaid to the approved body under this scheme. This includes claims for tax relief for medical expenses.
Joan makes a cash donation of €1,000 to an approved body in the tax year 2018. Under this scheme the body is deemed to have received a donation of €1,449.27 (€1,000 grossed up at 31%) less tax deducted of €449.27.
On the assumption that Joan has paid income tax for 2018 of at least €449.27, the approved body can obtain a refund of that amount. This can be claimed after the end of the tax year 2018.
The amount repaid to an approved body cannot exceed the amount of tax paid by the donor for the year in question. If Joan’s income tax liability for 2018 is €350, and she has paid this amount, the repayment to the approved body is restricted to that amount.
Joan is not entitled to a repayment of any part of the tax that has been repaid to the approved body.
The following are approved bodies for the purposes of the scheme of tax relief for donations:
an eligible charity, i.e. any charity which is authorised by the Revenue Commissioners to operate this tax relief scheme;
educational institutions or bodies including primary, second level or third level, as described in Part 1 of Schedule 26A TCA 1997;
a body approved for Education in the Arts by the Minister for Finance as described in Part 2 of Schedule 26A TCA 1997;
a body to which section 209 TCA 1997 applies.
A list of resident and non-resident charities authorised for the purposes of the CDS is available at:
Completing an Enduring Certificate
You should complete an CHY3 Enduring Certificate if you wish to allow an approved body to claim tax relief in respect of donations to that body during the lifetime of the certificate. You can complete this form in respect of some or all of the approved bodies to which you make donations. This certificate is valid for a period of five years. You can cancel it before the end of that period. There is no obligation to complete a CHY3 certificate in respect of your donations.
Renewal and cancellation of Enduring Certificate
You should complete an CHY3 Enduring Certificate body in question to renew it. If you wish to cancel your certificate you must notify the approved body. You must advise the approved body of any change in your circumstances that would affect its entitlement to claim tax relief in respect of your donations.
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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