Charitable Donation Update

Charitable Tax Exemptions

Revenue has again published a full list of charities with charitable tax exemptions. The list was removed previously due to data protection rules and has now been published again on their website as the 2023 Finance Act gave legislative power to disclose the information.  

We recommend that you check the list here to ensure that your organisation’s details are included and correct.

If your details are incorrect or not listed, please do get in touch with us and we will contact Revenue on your behalf.

Enhanced Reporting Requirements (ERR)

Revenue guidance has also been issued in relation to Enhanced Reporting Requirements (ERR) for non-profit organisations.

Revenue has now confirmed that reporting is not required under ERR in relation to unpaid volunteers whose only payments are for travel and subsistence expenses incurred in the performance of their volunteer duties. This includes trustees, directors, and members of boards of management who are not in receipt of any other honorarium or gift. 

If you have any questions please contact Ronan O'Brien or Fergus Woodcock.