Political Donations

Donations

Parties must make a return of all donations over a certain amount. The return must be made annually. It must give details of the donors.

Donations received by subsidiary organizations under the umbrella of a political party must also be returned. This may include a branch or association controlled by the party or its officials.

Each member of the Oireachtas, European Parliament must make a return to the Standards in Public Office Commissions with details of donations above [€625] received in the previous year. The details of the donor, etc., must be returned.

Unsuccessful candidates in elections for the Oireachtas or European elections must make a return of donations over €500 received in relation to the election. Successful candidates make the return as part of their general annual return.

There are equivalent provisions in respect of donations in Presidential, Senate and local elections. In Presidential elections, candidates must make the requisite return to the Standards in Public Office Commission within 56 days. This applies both to the successful President and the unsuccessful candidates.

Equivalent provisions apply to Senate elections. Local authority election candidates must declare donations over the same amount to the relevant local authority itself within 90 days of polling.

Donation Issues

Certain donors who make donations in excess of [€1,500] to two or more persons who are members of the same party or one or more persons and to the party of which they are members must make a disclosure to be Standards in Public Office Commission.

Corporate owners must themselves put details of donations in excess of the threshold in their annual return. This declaration applies irrespective of the amount. If total donations in a year to one party is more than [threshold], the donor must declare it. Failure to do so is an offence.

A member or candidate may not receive a donation if he knows there is reason to know that the donor is required to make a statement and does not intend to do so. The candidate must disclose this to the Standards in  Public Office Commission.

Financial institutions, trade unions and public companies must publish annual donations above [higher limit], which they make to any party or candidate. Details of the donation must be given.

Corporate Donors

Registered corporate donors can give political donations valued at up to:

• €1,000 to a member of the Dáil or Seanad
• €1,000 to a candidate at a Dáil, Seanad or European elections
• €1,000 to a candidate, presidential election agent or third party at a presidential election
• €2,500 to a political party, sub-unit of a party, or a third party

Scope of Donations

A donation may be in cash, in kind, by way of services of provision of goods or services at undervalue. It may include contributions made at fund-raising events. A payment to attend a fund-raising event may be a donation to the extent of the percentage profit.

Donations do not include

• party political broadcast time.
• free postage facilities.
• facilities provided to members of the Oireachtas or European Parliament, by reason of their office.
• assistance provided free by a person whose services are not normally part of his employment or business.
• articles, coverage or publicity which are not advertising.
• benefits provided by staff of political party on behalf of the candidate where they are not an extra reward for that service.
• expenditure by political parties on behalf of their candidates at election time.

Donations passed by a candidate to the party need not be declared by the candidate. However,  the party must confirm and acknowledge that it has been passed to it. It is disclosable by the party itself.

Parties may not accept anonymous donations over €100. Particulars must be forwarded to be Standards in Public Office Commission within 14 days. A similar prohibition applies to both parties and candidates.

Anonymous Donations

€100 An anonymous donation exceeding this amount cannot be accepted in any calendar year. Section 23(1) & Section 47(1) €100 On receipt of a donation of this value, a political donations account must be opened by a TD, Senator, MEP, candidate at a Dáil, Seanad or European election, Presidential candidate/election agent, political party, accounting unit of a political party (e.g. branches, Cumann, a Comhairle Dáil Ceantair or any other sub-unit), or a third party, if one has not already been opened. Section 23B(1) & Section 48B(1)

Donations to Elected Persons

€200 Maximum cash donation that may be accepted by a TD, Senator, MEP, candidate at a Dáil, Seanad or European election, Presidential candidate/election agent, political party, accounting unit of a political party, or a third party in any calendar year from a donor. Section 23A(1)(iii) & Section 48A(1)(iii)

€200 Maximum donation that may be accepted by a TD, Senator, MEP, candidate at a Dáil, Seanad or European election, Presidential candidate/election agent, political party, accounting unit of a political party, or third party in any calendar year from a corporate donor unless the corporate donor is registered in the Register of Corporate Donors maintained by the Commission and a statement, on behalf of the corporate donor confirming that the making of the donation was approved by the corporate donor, is furnished with the donation to the donee. Section 23AA(1)(i) & (ii) and Section 48AA(1)(i) & (ii)

€200 Maximum aggregate donation that a company, trade union, society or building society can give before reporting it in annual returns made under the Companies Act 1963, or to the Registrar of Friendly Societies or the report of a building socities.

Donation Statements

€600 All donations received by a TD, Senator, MEP, candidate at a Dáil, Seanad or European election, or Presidential candidate/election agent exceeding this amount must be disclosed on the Donation Statement. Section 24(4) & Section 48(1)

€1,000 Maximum donation that may be accepted by a TD, Senator, MEP, candidate at a Dáil, Seanad or European election, or Presidential candidate/election agent from an individual or a registered corporate donor in any calendar year. Section 23A(1)(i) & Section 48A(1)(i)

€1,500 All donations received by a political party exceeding this amount must be disclosed on the Donation Statement. Section 24(4)

€1,500 Reporting threshold/maximum aggregate amount in any calendar year that a donor can give to multiple candidates of the same party or to one or more party members and the party itself before the donor is required to submit a donation statement. Section 24(1A)(a)

€2,500 Maximum donation that may be accepted by a political party, accounting unit of a political party, or a third party from an individual or a registered corporate donor in any calendar year. Section 23A(1)(ii) & Section 48A(1)(ii)