Charitable Donation Scheme

What is an eligible charity or approved body?

Charity

To become an eligible charity for this scheme, you must be authorised in writing by Revenue. Our Charities Section will authorise your charity if:

  • it was created for charitable purposes only
  • you only use your income for your main charitable purpose
  • you hold a charitable tax exemption (CHY Number) or a notice of determination (DCHY Number) for at least two years.

A list of bodies with charitable tax exemption can be found in our Registrations section.

Approved body

Under this scheme, approved bodies include:

  • primary, second and third level institutions which have programmes approved by the Minister for Education and Skills
  • institutions that provide courses which are certified by Quality and Qualifications Ireland (QQI)
  • institutes that are approved for Education in the Arts by the Minister for Finance
  • organisations that promote human rights as detailed under Section 209 Taxes Consolidation Act 1997.

Next: How does a charity apply for the Charitable Donation Scheme?