Charitable Donation Scheme

How to submit a claim

You must ensure that you hold a valid, signed Annual Certificate or Enduring Certificate for each donor you include in your claim. 

Note

Revenue may request copies of Annual or Enduring Certificates and proof of donation in support of your claim.

Your claim for any one year should only include donations received within that year.

Please submit only one entry per donor per year.  Where a donor gives multiple donations during the year, include only the overall amount. 

If you submit more than one claim for a year, do not include donors listed on previous claims in the subsequent claim(s).

To amend donor details in a claim which you have already submitted you will need to contact the Charities and Sports Exemptions Unit for assistance.

Submitting your claim online

There are two options available when submitting your claim through Revenue Online Services (ROS). You can complete the form online or upload a form that has been prepared offline. Details for both options are outlined below.

Complete an online form

You can submit a claim by signing into ROS and following the below steps: 

1. Under the 'File a Return' section, select 'Complete a Form Online'.
2. Select the tax type 'Charitable Donations' and the form 'CDS1'.
3. Click 'File Return'.
4. Select the Charitable Donation Scheme (CDS) period for which you wish to file.
5. Enter all donation details and click 'add donation'.
6. Click 'Continue' to sign and submit the claim.

Upload a form completed offline

This format is suitable for a claim with a large number of donors. Create an Excel spreadsheet with the donor details. The Excel file needs to be created in a specific format and then saved as a CSV (comma delimited) file.

For further information and a CSV file example, please see the Charitable Donations section on ROS Schemas and Notes.

When you have completed the offline CSV file, upload it on ROS as follows:

1. Under the 'File a return' section, click 'Upload Form(s) Completed Off-line'.
2. Select 'Charitable donations' from the drop-down list.
3. Click 'Upload Return'.
4. From the file upload facility, click 'Add file(s)'.
5. Select the appropriate CSV file from your local system.
6. Enter your password.
7. Select 'Upload File(s)' button to submit the file to ROS.

You will be issued with a notice number when your file is uploaded successfully.