{"id":11196,"date":"2022-04-19T19:40:57","date_gmt":"2022-04-19T19:40:57","guid":{"rendered":"http:\/\/legalblog.ie\/?p=11196"},"modified":"2024-04-06T22:06:17","modified_gmt":"2024-04-06T22:06:17","slug":"charity-heritage","status":"publish","type":"post","link":"https:\/\/legalblog.ie\/charity-heritage\/","title":{"rendered":"Charity &#038; Heritage"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_63 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title \" >Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/legalblog.ie\/charity-heritage\/#Heritage_item\" title=\"Heritage item\">Heritage item<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/legalblog.ie\/charity-heritage\/#Heritage_Property\" title=\"Heritage Property\">Heritage Property<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/legalblog.ie\/charity-heritage\/#Donations_to_Charity\" title=\"Donations to Charity\">Donations to Charity<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/legalblog.ie\/charity-heritage\/#Qualifying_Charities\" title=\"Qualifying Charities\">Qualifying Charities<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/legalblog.ie\/charity-heritage\/#Donations\" title=\"Donations\">Donations<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/legalblog.ie\/charity-heritage\/#Approved_Sports_Bodies\" title=\"Approved Sports Bodies\">Approved Sports Bodies<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/legalblog.ie\/charity-heritage\/2\/#TAXES_CONSOLIDATION_ACT\" title=\"TAXES CONSOLIDATION ACT\">TAXES CONSOLIDATION ACT<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/legalblog.ie\/charity-heritage\/2\/#Donations_to_approved_bodies\" title=\"Donations to approved bodies.\">Donations to approved bodies.<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h3><span class=\"ez-toc-section\" id=\"Heritage_item\"><\/span>Heritage item<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>There is a relief for the donation of a heritage item.\u00a0 This is a cultural item, including an archaeological item, archive, a state record, manuscript, collection, or cultural items.\u00a0 It must be determined that the item concerned is an outstanding example of the type involved, preeminent in its class and suitable for acquisition by an approved body such that its export outside the State would\u00a0 diminish the cultural heritage of the state.<\/p>\n<p>The value of the item must be these \u20ac150,000 or where it is part of a collection at least \u20ac50,000. It must be specifically assessed by a committee as suitable for acquisition by one of a number of approved bodies<\/p>\n<p>An approved body refers to one of the major national cultural institutions, such as the National Museum, National Gallery, National Library National Archives and other approved state bodies.<\/p>\n<p>There is a tax credit for 80% of the market value of the item donated. The relief granted can be offset against most tax liability including income taxes, capital gains tax, CAT and corporation tax, but not USC<\/p>\n<p>There is\u00a0 relief for a gift of money to the State for use for purposes for which public monies are provided. It must be accepted by the Minister.\u00a0 The donor must not dictate how funds are to be used.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Heritage_Property\"><\/span>Heritage Property<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>There is a relief for the\u00a0 donation of heritage property to Irish property to the Irish Heritage Trusts for the OPW. there is a payment on account of tax equal to 50% of the market value of the property donated which can be credited against the donor\u2019s tax liability. It may be put against almost any taxation head. The maximum donation in the year is \u20ac6 million.<\/p>\n<p>The heritage property must be a building or garden approved by the Minister for the Environment as being a preeminent, an outstanding example of its type, of significant, scientific, national, architectural or aesthetic and suitable for acquisition by the Irish Heritage Trust.<\/p>\n<p>FA 2013 reduces the rate of relief in respect of donations of heritage property to 50 percent of the market value from 80 percent.\u00a0 Building and gardens are to include land necessary for the provision of access on the part of the facility for visitors.\u00a0 The OPW or Irish Heritage Trust may deem land owned by third parties to be necessary for the provision of access to the property.\u00a0 Such land is also deemed heritage property for this purpose.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Donations_to_Charity\"><\/span>Donations to Charity<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Donations to eligible charities and approved bodies attract tax relief. Certain conditions apply.\u00a0 The charity, in effect, receives the donation\u00a0 net of \u00a0income tax, so that it receives an additional 31% of the donation from the Revenue Commissioners.<\/p>\n<p>Donors must certify that they meet certain conditions including in particular they have and will pay tax of at least 31% on the grossed up (refund inclusive amount paid to the charity)<\/p>\n<p>There are limits on the amount of donations. There is a limit of \u20ac1 million per annum in donations by a donor.. A cap of 10 percent of total income applies, where the individual is associated with a body.\u00a0 This includes where he is an employee of the body or otherwise connected<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Qualifying_Charities\"><\/span>Qualifying Charities<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Approved bodies may be eligible charities or be certain institutions including<\/p>\n<ul>\n<li>Specified Higher level educational institutions and bodies<\/li>\n<li>Institutions providing primary and secondary education based on Department of education approved curricula\/programs<\/li>\n<\/ul>\n<p>An eligible charity must be approved by the Revenue Commissioners and have exemption for tax for at least two years.\u00a0 Its income must be applied for charitable purposes. It must comply with prescribed conditions.it must furnish information and cooperate with revenue Commissioners.. It must furnish information in relation to its income and expenditure to Revenue.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Donations\"><\/span>Donations<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The minimum donation is \u20ac250.\u00a0 It must be in the form of money and must not be repayable.\u00a0 It must not confer benefits on the donor. It \u00a0must not be conditional on any the acquisition of any property or asset \u00a0by the charity.<\/p>\n<p>FA 2013 provides that approved charities may reclaim part of donations made by both employed and self-employed persons.\u00a0 Formerly self-employed persons obtained a deduction.\u00a0 The minimum qualifying donation is \u20ac250, both for employed and self-employed persons. The specified rate is 31 percent rather than the standard rate.<\/p>\n<p>The maximum donations by one individual donor in a year cannot exceed \u20ac1 million.\u00a0 There is a cap of 10 percent in respect of bodies with which the donor is associated.\u00a0\u00a0 Donors certify that they meet the conditions and pay income tax at least 31 percent.\u00a0 The donor need only pay income tax equal to at least 31 percent of the amount of the donation grossed up.\u00a0 Accordingly a standard rate donor may make a donation on which tax at 31 percent may be reclaimed.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Approved_Sports_Bodies\"><\/span>Approved Sports Bodies<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Tax relief is allowed in respect of donations to approved sports body to fund capital projects.\u00a0 The project must be approved by the Minister and have an aggregate cost of not more than \u20ac40 million.<\/p>\n<p>The body must be tax exempt because of its being established for the promoting of athletic or amateur games of sports. It income must be applied for such purpose only.<\/p>\n<p><!--nextpage--><\/p>\n<h2>TAXES CONSOLIDATION ACT<\/h2>\n<p>848. Designated charities: repayment of tax in respect of donations.<br \/>\nRepealed from 6 April 2001<br \/>\n(1)<\/p>\n<p>(a)In this section &#8211;<\/p>\n<p>&#8220;appropriate certificate&#8221;, in relation to a donation to a designated charity, means a certificate which is in such form as the Revenue Commissioners may prescribe and which contains &#8211;<\/p>\n<p>(i)statements to the effect that &#8211;<\/p>\n<p>(I)the donation satisfies the requirements of subsection (6), and<\/p>\n<p>(II)the donor has paid or will pay to the Revenue Commissioners income tax of an amount equal to income tax at the standard rate for the relevant year of assessment on the grossed up amount of the donation, but not being &#8211;<\/p>\n<p>(A)income tax which the donor is entitled to charge against any other person or to deduct, retain or satisfy out of any payment which the donor is liable to make to any other person, or<\/p>\n<p>(B)appropriate tax within the meaning of Chapter 4 of Part 8,<\/p>\n<p>and<\/p>\n<p>(ii)the identifying number, known as the Revenue and Social Insurance (RSI) Number, of the donor;<\/p>\n<p>&#8220;designated charity&#8221; means any body or institution in the State which, following application by it to the Minister in such form and containing such information as the Minister may require, is designated for the purposes of this section by the Minister with the consent of the Minister for Finance;<\/p>\n<p>&#8220;the Minister&#8221; means the Minister for Foreign Affairs;<\/p>\n<p>&#8220;qualifying donation&#8221; shall be construed in accordance with subsection (5);<\/p>\n<p>&#8220;relevant year of assessment&#8221;, in relation to a qualifying donation, means the year of assessment in which the qualifying donation is made.<\/p>\n<p>(b)For the purposes of this section, references, in relation to a donation, to the grossed up amount are to the amount which after deducting income tax at the standard rate for the relevant year of assessment leaves the amount of the donation.<\/p>\n<p>(2)A body or institution shall not be designated by the Minister for the purposes of this section unless it shows to the satisfaction of the Minister that &#8211;<\/p>\n<p>(a)it is a body of persons or trust established for charitable purposes only,<\/p>\n<p>(b)it has been granted exemption from tax for the purposes of section 207 for a period of not less than 3 years before the date of the making of the application,<\/p>\n<p>(c)the person concerned in the management or control of the body or institution ensures that in respect of each financial year of the body or institution there is prepared and furnished to the Minister &#8211;<\/p>\n<p>(i)audited accounts comprising &#8211;<\/p>\n<p>(I)an income and expenditure account or a profit and loss account, as appropriate, for its most recent financial year, and<\/p>\n<p>(II)a balance sheet as at the last day of that financial year,<\/p>\n<p>and<\/p>\n<p>(ii)a report as to the activities of the body or institution, having regard to its charitable purposes, and<\/p>\n<p>(d)it has as its sole object, relief and development in a country or countries where the country or countries concerned is or are for the time being on the List of Aid Recipients (Part 1: Aid to Developing Countries and Territories) produced by the Development Aid Committee of the Organisation for Economic Co-operation and Development.<\/p>\n<p>(3)The Minister shall &#8211;<\/p>\n<p>(a)maintain a list of the bodies and institutions designated for the purposes of this section, and<\/p>\n<p>(b)from time to time as the Minister sees fit cause such list to be published in Iris Oifigi\u00fail.<\/p>\n<p>(4)Where the Minister is satisfied that a body or institution ceases to comply with subsection (2), the Minister shall, with the consent of the Minister for Finance &#8211;<\/p>\n<p>(a)withdraw the designation previously granted and such withdrawal shall apply from the beginning of the year of assessment in which notice in accordance with paragraph (b) is given, and<\/p>\n<p>(b)cause notice of such withdrawal to be published in Iris Oifigi\u00fail within one month of such withdrawal.<\/p>\n<p>(5)For the purposes of this section, a donation to a designated charity shall be a qualifying donation if &#8211;<\/p>\n<p>(a)it is made by an individual (in this section referred to as &#8220;the donor&#8221;),<\/p>\n<p>(b)it satisfies the requirements of subsection (6), and<\/p>\n<p>(c)the donor &#8211;<\/p>\n<p>(i)has given an appropriate certificate in relation to the donation to the designated charity, and<\/p>\n<p>(ii)has paid the tax referred to in such appropriate certificate and is not entitled to claim a repayment of that tax or any part of that tax.<\/p>\n<p>(6)A donation shall satisfy the requirements of this subsection if &#8211;<\/p>\n<p>(a)it takes the form of the payment of a sum or sums of money,<\/p>\n<p>(b)it is not subject to a condition as to repayment,<\/p>\n<p>(c)neither the donor nor any person connected with the donor receives a benefit in consequence of making it,<\/p>\n<p>(d)it is not conditional on or associated with, or part of an arrangement involving, the acquisition of property by the designated charity, otherwise than by means of gift, from the donor or a person connected with the donor,<\/p>\n<p>(e)the sum or the aggregate of the sums paid in the relevant year of assessment to the designated charity is not less than \u00a3200,<\/p>\n<p>(f)the sum or the aggregate of the sums paid does not, when aggregated with any other qualifying donation or qualifying donations made by the donor in the relevant year of assessment, exceed \u00a3750, and<\/p>\n<p>(g)the donor is resident in the State for the relevant year of assessment.<\/p>\n<p>(7)Where a donation is a qualifying donation, the Tax Acts shall apply in relation to the designated charity as if &#8211;<\/p>\n<p>(a)the grossed up amount of the donation were an annual payment which was the income of the designated charity received by it under deduction of tax at the standard rate for the relevant year of assessment, and<\/p>\n<p>(b)the provisions of those Acts which apply in relation to a claim to repayment of tax applied in relation to any claim to repayment of such tax by a designated charity;<\/p>\n<p>but, if the total amount of the tax referred to in paragraph (i)(II) of the definition of &#8220;appropriate certificate&#8221; is not paid, the amount of any repayment which would otherwise be made to a designated charity in accordance with this section shall not exceed the amount of tax actually paid by the donor.<\/p>\n<p>848A.<\/p>\n<h4>Donations to approved bodies.<\/h4>\n<p>(1)<\/p>\n<p>(a)In this section &#8211;<\/p>\n<p>&#8216;annual certificate&#8217;, in relation to a relevant donation to an approved body by a donor who is an individual, means a certificate which is in such form as the Revenue Commissioners may prescribe and which contains &#8211;<\/p>\n<p>(i)statements to the effect that &#8211;<\/p>\n<p>(I)the donation satisfies the requirements of subsection (3),<\/p>\n<p>(II)the donor has paid or will pay to the Revenue Commissioners income tax of an amount equal to income tax at the specified rate for the relevant year of assessment on the grossed up amount of the donation, but not being &#8211;<\/p>\n<p>(A)income tax which the donor is entitled to charge against any other person or to deduct, retain or satisfy out of any payment which the donor is liable to make to any other person, or<\/p>\n<p>(B)appropriate tax within the meaning of Chapter 4 of Part 8,<\/p>\n<p>and<\/p>\n<p>(III)the donor acknowledges that the provisions of subsection (9B) apply to a repayment of tax to an approved body,<\/p>\n<p>and<\/p>\n<p>(ii)the personal public service number of the donor,<\/p>\n<p>and includes a certificate which has been renewed by the donor with the approved body in a manner approved by the Revenue Commissioners for the subsequent year of assessment;<\/p>\n<p>&#8216;approved body&#8217; means a body specified in Part 1 of Schedule 26A;<\/p>\n<p>&#8216;designated securities&#8217; means &#8211;<\/p>\n<p>(i)shares (including stock), and<\/p>\n<p>(ii)debentures,<\/p>\n<p>of a class quoted on a recognised stock exchange;<\/p>\n<p>&#8216;enduring certificate&#8217;, in relation to a relevant donation to an approved body by a donor who is an individual, means a certificate which is in such form as the Revenue Commissioners may prescribe and which contains &#8211;<\/p>\n<p>(i)the year of assessment from which the certificate applies,<\/p>\n<p>(ii)statements to the effect that the donor is aware that &#8211;<\/p>\n<p>(I)a donation made during the specified period (in this definition referred to as the &#8216;first specified period&#8217;) has to satisfy the requirements of subsection (3),<\/p>\n<p>(II)income tax of an amount equal to income tax at the specified rate for the relevant year of assessment on the grossed up amount of a donation has been or will be paid to the Revenue Commissioners, but not being &#8211;<\/p>\n<p>(A)income tax which the donor is entitled to charge against any other person or to deduct, retain or satisfy out of any payment which the donor is liable to make to any other person, or<\/p>\n<p>(B)appropriate tax within the meaning of Chapter 4 of Part 8,<\/p>\n<p>and<\/p>\n<p>(III)the donor acknowledges that the provisions of subsection (9B) apply to a repayment of tax to an approved body,<\/p>\n<p>and<\/p>\n<p>(iii)the personal public service number of the donor,<\/p>\n<p>and includes a certificate which has been renewed by the donor with the approved body in a manner approved by the Revenue Commissioners for the specified period immediately succeeding the first specified period;<\/p>\n<p>&#8216;personal public service number&#8217; has the same meaning as in section 262 of the Social Welfare Consolidation Act 2005;<\/p>\n<p>&#8216;relevant accounting period&#8217; in relation to a relevant donation means the accounting period in which the relevant donation is made;<\/p>\n<p>&#8216;relevant donation&#8217; means, subject to subsection (3A), a donation which satisfies the requirements of subsection (3) and takes the form of the payment or the donation, as the case may be, by a person (in this section referred to as the &#8216;donor&#8217;) of either or both &#8211;<\/p>\n<p>(i)a sum or sums of money, and<\/p>\n<p>(ii)designated securities, valued at their market value at the time the donation is made,<\/p>\n<p>amounting to, in aggregate, at least \u20ac250 to an approved body which is made &#8211;<\/p>\n<p>(I)where the donor is a company, in an accounting period, and<\/p>\n<p>(II)where the donor is an individual, in a year of assessment;<\/p>\n<p>&#8216;relevant year of assessment&#8217;, in relation to a relevant donation, means the year of assessment in which the relevant donation is made.<\/p>\n<p>&#8216;specified period&#8217;, in relation to an enduring certificate, means the year of assessment from which the certificate applies and each of the 4 immediately succeeding years of assessment;<\/p>\n<p>&#8216;specified rate&#8217; means 31 per cent;<\/p>\n<p>(b)For the purposes of this section and in relation to a donation by a donor who is an individual, references to the grossed up amount are to the amount which after deducting income tax at the specified rate for the relevant year of assessment leaves the amount of the donation.<\/p>\n<p>(ba)An annual certificate renewed by a donor in the manner referred to in the definition of &#8216;annual certificate&#8217; shall be deemed to contain the statements referred to in paragraph (i) of that definition.<\/p>\n<p>(bb)An enduring certificate renewed by a donor in the manner referred to in the definition of &#8216;enduring certificate&#8217; shall be deemed to contain the statements referred to in paragraph (ii) of that definition.<\/p>\n<p>(c)This section shall be construed together with Schedule 26A.<\/p>\n<p>(2)Where it is proved to the satisfaction of the Revenue Commissioners that a person has made a relevant donation the provisions of subsection (4) or (9), as the case may be, shall apply.<\/p>\n<p>(3)A donation will satisfy the requirements of this section if &#8211;<\/p>\n<p>(a)it is not subject to a condition as to repayment,<\/p>\n<p>(b)neither the donor nor any person connected with the donor receives a benefit in consequence of making the donation, either directly or indirectly,<\/p>\n<p>(c)it is not conditional on or associated with, or part of an arrangement involving, the acquisition of property by the approved body, otherwise than by way of gift, from the donor or a person connected with the donor,<\/p>\n<p>(d)subject to subsection (4) &#8211;<\/p>\n<p>(i)it would not be deductible in computing for the purposes of corporation tax the profits or gains of a trade or profession, and<\/p>\n<p>(ii)it would not be an expense of management deductible in computing the total profits of a company,<\/p>\n<p>(e)in respect of a donation made by an individual, the individual &#8211;<\/p>\n<p>(i)is resident in the State for the relevant year of assessment,<\/p>\n<p>(ii)has given an annual certificate or, as the case may be, an enduring certificate in relation to the donation to the approved body, and<\/p>\n<p>(iii)has, for the relevant year of assessment, paid the tax referred to in such annual certificate or enduring certificate, as the case may be, and is not entitled to claim a repayment of that tax or any part of that tax.<\/p>\n<p>(3A)<\/p>\n<p>(a)Notwithstanding any other provision of this section, where &#8211;<\/p>\n<p>(i)the aggregate of the amounts of all donations made by an individual in any year of assessment to an approved body or approved bodies is in excess of \u20ac1,000,000, or<\/p>\n<p>(ii)the aggregate of the amounts of all donations made by an individual in any year of assessment to an approved body or approved bodies with which the individual is associated is in excess of 10 per cent of the total income of the individual for that year of assessment,<\/p>\n<p>the amount of the excess in each case shall not be treated as a relevant donation for the purposes of this section.<\/p>\n<p>(b)For the purposes of this subsection &#8211;<\/p>\n<p>(i)an individual is associated with an approved body if, at the time the donation is made, the individual is an employee or member of, the approved body or another approved body which is associated with that approved body, and<\/p>\n<p>(ii)an approved body is associated with another approved body if, at the time the donation is made, it could reasonably be considered that &#8211;<\/p>\n<p>(I)any person or any group of persons or groups of persons having a reasonable commonality of identity has or have, or had the means or power, either directly or indirectly, to determine the activities carried on or to be carried on by both approved bodies, or<\/p>\n<p>(II)any person or any group of persons or groups of persons having a reasonable commonality of identity exercises or exercise, or is or are able to exercise, control over the affairs of both approved bodies.<\/p>\n<p>(3B)Where &#8211;<\/p>\n<p>(a)the Revenue Commissioners withdraw the authorisation of an approved body by a notice in writing in accordance with paragraph 7 of Part 3 of Schedule 26A, and<\/p>\n<p>(b)<\/p>\n<p>(i)a company, or<\/p>\n<p>(ii)an individual who is a chargeable person (within the meaning of Part 41A) and who for a year of assessment is entitled to deduct or set off the amount of a relevant donation made to an approved body against any income of the individual chargeable to income tax for that year of assessment,<\/p>\n<p>makes a donation in good faith to the approved body in the period beginning on the date specified in the notice from which the withdrawal of the authorisation applies and has effect and ending on the date of the notice,<\/p>\n<p>the donation, notwithstanding the withdrawal of the authorisation, shall, subject to this section, be deemed to be a relevant donation made to an approved body.<\/p>\n<p>(4)Where a company makes a relevant donation in any accounting period and claims relief from tax by reference thereto, the amount thereof shall, for the purposes of corporation tax, be treated as &#8211;<\/p>\n<p>(a)a deductible trading expense of a trade carried on by the company in, or<\/p>\n<p>(b)an expense of management deductible in computing the total profits of the company for,<\/p>\n<p>that accounting period.<\/p>\n<p>(5)A claim by a company under this section shall be made with the return required to be delivered under Chapter 3 of Part 41A for the accounting period in which the relevant donation is made.<\/p>\n<p>(6)Where a relevant donation is made by a donor in an accounting period of a company which is less than 12 months, the amount specified in the definition of &#8216;relevant donation&#8217; shall be proportionately reduced.<\/p>\n<p>(7)[deleted]<\/p>\n<p>(8)[deleted]<\/p>\n<p>(9)Where a donation is a relevant donation made to an approved body by a donor who is an individual, the Tax Acts shall apply in relation to the approved body as if &#8211;<\/p>\n<p>(a)the grossed up amount of the donation were an annual payment which was the income of the approved body received by it under deduction of tax in the amount and at the specified rate of tax for the relevant year of assessment, and<\/p>\n<p>(b)the provisions of those Acts which apply in relation to a claim to repayment of tax applied in relation to any claim to repayment of such tax by an approved body;<\/p>\n<p>but, if the total amount of the tax referred to in paragraph (i) of the definition of &#8216;annual certificate&#8217; or paragraph (ii) of the definition of &#8216;enduring certificate&#8217;, as the case may be, is not paid, the amount of any repayment which would otherwise be made to an approved body in accordance with this section shall not exceed the amount of tax actually paid by the donor.<\/p>\n<p>(9A)Section 611 does not apply to a disposal of an asset, being a relevant donation for the purposes of this section, where &#8211;<\/p>\n<p>(a)a claim for relief from tax, or<\/p>\n<p>(b)a claim for repayment of tax,<\/p>\n<p>is made under this section in respect of that relevant donation.<\/p>\n<p>(9B)Where a repayment of tax has been made to an approved body in accordance with this section, the amount of tax so repaid shall not be regarded as tax paid by the donor for the purposes of a repayment of tax to that donor under section 865 or any other provision of the Income Tax Acts.<\/p>\n<p>(10)The details contained in an annual certificate or enduring certificate, as the case may be, shall be given by the approved body to the Revenue Commissioners in an electronic format approved by the Revenue Commissioners in connection with the making of a claim to repayment of tax to which subsection (9)(b) refers and where it is so given it shall be accompanied by a declaration made by the approved body, on a form prescribed or authorised for that purpose by the Revenue Commissioners, to the effect that the details are correct and complete.<\/p>\n<p>(11)Where the Revenue Commissioners are satisfied that an approved body does not have the facilities to give the details contained in an annual certificate or enduring certificate, as the case may be, in the electronic format referred to in subsection (10), such details shall be given in writing in a form prescribed or authorised by the Revenue Commissioners and shall be accompanied by a declaration made by the approved body to the effect that the claim is correct and complete.<\/p>\n<p>(12)Section 764 shall apply as if subsection (1)(b) were deleted and subsection (2) shall be construed accordingly.<\/p>\n<p>(13)Section 88, 484, 485, 485A, 485B, 486, 486A and 767, subparagraphs (ii) and (iii) of subsection (1)(b), and subsection (3), of section 792 and section 848 are repealed.<\/p>\n<p>(14)Where any body to which Part 2 or Part 3 of Schedule 26A relates has been approved or is the holder of an authorisation, as the case may be, under any enactment and, that approval or authorisation has not been withdrawn on the day prior to the coming into operation of this section, such body shall be deemed to be an approved body for the purposes of this section.<\/p>\n<!--themify_builder_content-->\n<div id=\"themify_builder_content-11196\" data-postid=\"11196\" class=\"themify_builder_content themify_builder_content-11196 themify_builder tf_clear\">\n    <\/div>\n<!--\/themify_builder_content-->\n","protected":false},"excerpt":{"rendered":"<p>Heritage item There is a relief for the donation of a heritage item.\u00a0 This is a cultural item, including an archaeological item, archive, a state record, manuscript, collection, or cultural items.\u00a0 It must be determined that the item concerned is an outstanding example of the type involved, preeminent in its class and suitable for acquisition 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