Charities
Revenue have published Guidance Notes on their website on what constitutes a relevant donation.
“Relevant donation” is defined in Section 848A Taxes Consolidation Act 1997. The Guidance Notes cover the following items:
- Payments of School Fees;
- Fundraising by Charities/Approved Bodies and the “No Benefit” Condition;
- Fundraising being generated by Charities through overseas events, such as walks and cycles;
- Sponsorship.
The Guidance Notes are available at 2.05.