{"id":27343,"date":"2023-09-14T22:49:08","date_gmt":"2023-09-14T22:49:08","guid":{"rendered":"https:\/\/legalblog.ie\/?p=27343"},"modified":"2024-03-29T12:36:20","modified_gmt":"2024-03-29T12:36:20","slug":"funding-quotas","status":"publish","type":"post","link":"https:\/\/legalblog.ie\/funding-quotas\/","title":{"rendered":"Funding &#038; Quotas"},"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\/funding-quotas\/#Political_Funding\" title=\"Political Funding\">Political Funding<\/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\/funding-quotas\/#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-3\" href=\"https:\/\/legalblog.ie\/funding-quotas\/#Registration_of_Donations\" title=\"Registration of Donations\">Registration of Donations<\/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\/funding-quotas\/#Local_Elections_Disclosure_of_Donations_and_Expenditure_Act_1999\" title=\"Local Elections (Disclosure of Donations and Expenditure) Act 1999\">Local Elections (Disclosure of Donations and Expenditure) Act 1999<\/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\/funding-quotas\/#Political_Parties_%E2%80%94_Disclosure_of_Accounts\" title=\"Political Parties \u2014 Disclosure of Accounts\">Political Parties \u2014 Disclosure of Accounts<\/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\/funding-quotas\/#SIP_Report\" title=\"SIP Report\">SIP Report<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/legalblog.ie\/funding-quotas\/#State_Funding_and_Gender_Balance\" title=\"State Funding and Gender Balance\">State Funding and Gender Balance<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/legalblog.ie\/funding-quotas\/#Disclosure_of_Donations\" title=\"Disclosure of Donations\">Disclosure of Donations<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/legalblog.ie\/funding-quotas\/2\/#ELECTORAL_AMENDMENT_POLITICAL_FUNDING_ACT_2012\" title=\"ELECTORAL (AMENDMENT) (POLITICAL FUNDING) ACT 2012\">ELECTORAL (AMENDMENT) (POLITICAL FUNDING) ACT 2012<\/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-10\" href=\"https:\/\/legalblog.ie\/funding-quotas\/2\/#Definitions\" title=\"Definitions.\">Definitions.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/legalblog.ie\/funding-quotas\/2\/#Amendment_of_Electoral_Act_1992\" title=\"Amendment of Electoral Act 1992\">Amendment of Electoral Act 1992<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/legalblog.ie\/funding-quotas\/2\/#Amendment_of_section_25A_of_Act_of_1992\" title=\"Amendment of section 25A of Act of 1992.\">Amendment of section 25A of Act of 1992.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/legalblog.ie\/funding-quotas\/2\/#Amendment_of_Electoral_Act_1997\" title=\"Amendment of Electoral Act 1997\">Amendment of Electoral Act 1997<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/legalblog.ie\/funding-quotas\/2\/#Amendment_of_section_22_of_Act_of_1997\" title=\"Amendment of section 22 of Act of 1997.\">Amendment of section 22 of Act of 1997.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/legalblog.ie\/funding-quotas\/2\/#Limits_on_donations_from_corporate_donors\" title=\"Limits on donations from corporate donors.\">Limits on donations from corporate donors.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/legalblog.ie\/funding-quotas\/2\/#Donations_by_intermediaries\" title=\"Donations by intermediaries.\">Donations by intermediaries.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/legalblog.ie\/funding-quotas\/2\/#Registration_of_corporate_donors\" title=\"Registration of corporate donors.\">Registration of corporate donors.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/legalblog.ie\/funding-quotas\/2\/#Amendment_of_section_24_of_Act_of_1997\" title=\"Amendment of section 24 of Act of 1997.\">Amendment of section 24 of Act of 1997.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/legalblog.ie\/funding-quotas\/2\/#Amendment_of_section_47_of_Act_of_1997\" title=\"Amendment of section 47 of Act of 1997.\">Amendment of section 47 of Act of 1997.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/legalblog.ie\/funding-quotas\/2\/#Amendment_of_section_48_of_Act_of_1997\" title=\"Amendment of section 48 of Act of 1997.\">Amendment of section 48 of Act of 1997.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/legalblog.ie\/funding-quotas\/2\/#Amendment_of_section_48A_of_Act_of_1997\" title=\"Amendment of section 48A of Act of 1997.\">Amendment of section 48A of Act of 1997.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/legalblog.ie\/funding-quotas\/2\/#Limits_on_donations_from_corporate_donors_in_relation_to_presidential_elections\" title=\"Limits on donations from corporate donors in relation to presidential elections.\">Limits on donations from corporate donors in relation to presidential elections.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/legalblog.ie\/funding-quotas\/2\/#Donations_by_intermediaries_at_presidential_election\" title=\"Donations by intermediaries at presidential election.\">Donations by intermediaries at presidential election.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/legalblog.ie\/funding-quotas\/2\/#Amendment_of_section_48B_of_Act_of_1997\" title=\"Amendment of section 48B of Act of 1997.\">Amendment of section 48B of Act of 1997.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/legalblog.ie\/funding-quotas\/2\/#Amendment_of_the_Local_Elections_Disclosure_of_Donations_and_Expenditure_Act_1999\" title=\"Amendment of the Local Elections (Disclosure of Donations and Expenditure) Act 1999\">Amendment of the Local Elections (Disclosure of Donations and Expenditure) Act 1999<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/legalblog.ie\/funding-quotas\/2\/#Amendment_of_section_2_of_Act_of_1999\" title=\"Amendment of section 2 of Act of 1999.\">Amendment of section 2 of Act of 1999.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/legalblog.ie\/funding-quotas\/2\/#Amendment_of_section_13_of_Act_of_1999\" title=\"Amendment of section 13 of Act of 1999.\">Amendment of section 13 of Act of 1999.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/legalblog.ie\/funding-quotas\/2\/#Amendment_of_section_19B_of_Act_of_1999\" title=\"Amendment of section 19B of Act of 1999.\">Amendment of section 19B of Act of 1999.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/legalblog.ie\/funding-quotas\/2\/#Limits_on_donations_from_corporate_donors-2\" title=\"Limits on donations from corporate donors.\">Limits on donations from corporate donors.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/legalblog.ie\/funding-quotas\/2\/#Donations_by_intermediaries-2\" title=\"Donations by intermediaries.\">Donations by intermediaries.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/legalblog.ie\/funding-quotas\/2\/#Amendment_of_section_19D_of_Act_of_1999\" title=\"Amendment of section 19D of Act of 1999.\">Amendment of section 19D of Act of 1999.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-32\" href=\"https:\/\/legalblog.ie\/funding-quotas\/2\/#Amendment_of_section_19E_of_Act_of_1999\" title=\"Amendment of section 19E of Act of 1999.\">Amendment of section 19E of Act of 1999.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-33\" href=\"https:\/\/legalblog.ie\/funding-quotas\/2\/#Amendment_of_section_19F_of_Act_of_1999\" title=\"Amendment of section 19F of Act of 1999.\">Amendment of section 19F of Act of 1999.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-34\" href=\"https:\/\/legalblog.ie\/funding-quotas\/2\/#Amendment_of_section_19G_of_Act_of_1999\" title=\"Amendment of section 19G of Act of 1999.\">Amendment of section 19G of Act of 1999.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-35\" href=\"https:\/\/legalblog.ie\/funding-quotas\/2\/#Amendment_of_section_21_of_Act_of_1999\" title=\"Amendment of section 21 of Act of 1999.\">Amendment of section 21 of Act of 1999.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-36\" href=\"https:\/\/legalblog.ie\/funding-quotas\/2\/#Political_Parties_%E2%80%94_Disclosure_of_Accounts-2\" title=\"Political Parties \u2014 Disclosure of Accounts\">Political Parties \u2014 Disclosure of Accounts<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-37\" href=\"https:\/\/legalblog.ie\/funding-quotas\/2\/#Amendment_of_section_19_of_Act_of_1997\" title=\"Amendment of section 19 of Act of 1997.\">Amendment of section 19 of Act of 1997.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-38\" href=\"https:\/\/legalblog.ie\/funding-quotas\/2\/#Interpretation_Part_IX\" title=\"Interpretation (Part IX).\">Interpretation (Part IX).<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-39\" href=\"https:\/\/legalblog.ie\/funding-quotas\/2\/#Duty_to_keep_proper_books_of_accounts\" title=\"Duty to keep proper books of accounts.\">Duty to keep proper books of accounts.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-40\" href=\"https:\/\/legalblog.ie\/funding-quotas\/2\/#Annual_statement_of_accounts\" title=\"Annual statement of accounts.\">Annual statement of accounts.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-41\" href=\"https:\/\/legalblog.ie\/funding-quotas\/2\/#Annual_audit_of_accounts\" title=\"Annual audit of accounts.\">Annual audit of accounts.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-42\" href=\"https:\/\/legalblog.ie\/funding-quotas\/2\/#Annual_statement_of_accounts_etc_to_be_furnished_to_Commission\" title=\"Annual statement of accounts etc. to be furnished to Commission.\">Annual statement of accounts etc. to be furnished to Commission.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-43\" href=\"https:\/\/legalblog.ie\/funding-quotas\/2\/#Review_by_Commission\" title=\"Review by Commission.\">Review by Commission.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-44\" href=\"https:\/\/legalblog.ie\/funding-quotas\/2\/#Guidelines\" title=\"Guidelines.\">Guidelines.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-45\" href=\"https:\/\/legalblog.ie\/funding-quotas\/2\/#State_Funding_of_Political_Parties_and_Gender_Balance\" title=\"State Funding of Political Parties and Gender Balance\">State Funding of Political Parties and Gender Balance<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-46\" href=\"https:\/\/legalblog.ie\/funding-quotas\/2\/#Amendment_of_section_17_of_Act_of_1997\" title=\"Amendment of section 17 of Act of 1997.\">Amendment of section 17 of Act of 1997.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-47\" href=\"https:\/\/legalblog.ie\/funding-quotas\/2\/#Amendment_of_section_46_of_Act_of_1992\" title=\"Amendment of section 46 of Act of 1992.\">Amendment of section 46 of Act of 1992.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-48\" href=\"https:\/\/legalblog.ie\/funding-quotas\/2\/#Amendment_of_section_127_of_Act_of_1992\" title=\"Amendment of section 127 of Act of 1992.\">Amendment of section 127 of Act of 1992.<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h3><span class=\"ez-toc-section\" id=\"Political_Funding\"><\/span>Political Funding<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The Electoral (Amendment) (Political Funding) Act 2012 amends he Electoral Act 1997, the Local Elections (Disclosure of Donations and Expenditure) Act 1999 and the Electoral Act 1992 to provide for:<\/p>\n<ul>\n<li>a ban on the acceptance of donations over \u20ac200 for political purposes from a corporate donor unless the donor has registered with the Standards in Public Office Commission;<\/li>\n<li>the establishment of a register of corporate donors which shall be published;<\/li>\n<li>a reduction in the maximum amount that can be accepted as a donation by a political party, an accounting unit of a political party or a third party from \u20ac6,348.69 (\u00a35,000) to \u20ac2,500;<\/li>\n<li>a reduction in the maximum amount that can be accepted as a donation by an individual (elected representative or election candidate) from \u20ac2,539.48 (\u00a32,000) to \u20ac1,000;<\/li>\n<li>a reduction in the threshold at which donations must be declared by a political party to the Standards in Public Office Commission from \u20ac5,078.95 (\u00a34,000) to \u20ac1,500 and by an individual from \u20ac634.87 (\u00a3500) to \u20ac600;<\/li>\n<li>a reduction from \u20ac5,078.95 (\u00a34,000) to \u20ac200 in the threshold at which donations must be reported by companies, trade unions, societies and building societies in their annual reports or returns;<\/li>\n<li>a reduction in the threshold for donors other than companies, trade unions, societies and building societies, in reporting donations to the Standards in Public Office Commission, from a figure of \u20ac5,078.95 (\u00a34,000) to \u20ac1,500 for aggregate donations given in the same year;<\/li>\n<li>an obligation on all registered political parties to prepare an annual statement of accounts and an auditor\u2019s report which is to be submitted to the Standards in Public Office Commission for publication. State funding provided to a political party shall not be paid in the event of non-compliance with this provision.<\/li>\n<\/ul>\n<p>The Act cut by half, political parties&#8217; State funding received under the Electoral Act 1997 if they dis not have at least 30% women and 30% men candidates at the next general election (2016). Seven years from the general election where this provision first applies, this will rise to 40% commencing at the general election held next after that . There will therefore be a minimum of 7 years between the 30% and the 40% provision applying.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Donations\"><\/span>Donations<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The Electoral Act 1997 legislates for the disclosure of donations given for political purposes and the regulation of spending at D\u00e1il, Seanad, European Parliament and Presidential elections by political parties, candidates and third parties. Monetary amounts can be varied by an order made by the Minister, having regard to any change in the Consumer Price Index.<\/p>\n<p>The 2012 Act reduces the maximum amount that can be accepted as a donation by a political party, an accounting unit of a political party or a third party from \u20ac6,348.69 (\u00a35,000) to \u20ac2,500. It also provides for a reduction in the maximum amount that can be accepted as a political donation by an individual from \u20ac2,539.48 (\u00a32,000) to \u20ac1,000. This \u20ac1,000 limit applies in respect of donations to a member of either House of the Oireachtas or a Member of the European Parliament, as well as a candidate at a D\u00e1il, Seanad or European Parliament election.<\/p>\n<p>There is a ban on the acceptance from a corporate donor of a donation in a particular year, the value of which exceeds \u20ac200 unless the corporate donor is registered with the Standards in Public Office Commission, and the donation is accompanied:<\/p>\n<ul>\n<li>in the case of a company, body corporate or unincorporated body, by a statement confirming that the making of the donation has been approved by a general meeting of the company or body concerned; or,<\/li>\n<li>in the case of a trust, by a statement made by a trustee that the donation is in accordance with the deed of the trust concerned.<\/li>\n<\/ul>\n<p>There is an exemption for a provider of a programme of education and training or a students union where such a body makes a payment to a student society or club.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Registration_of_Donations\"><\/span>Registration of Donations<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>There are provisions for the registration with the Standards in Public Office Commission of a corporate donor intending to make a donation for political purposes of over \u20ac200 in a given year. The Standards in Public Office Commission maintains a register of corporate donors.<\/p>\n<p>Specified information and documentation is to be submitted by a registered corporate donor to be made available for public inspection at theCommission\u2019s offices with a summary version of the register to be published on the website of the Commission. Registration is on an annual basis with those wishing to remain on the register being required to renew their registration annually.<\/p>\n<p>The thresholds at which donations must be declared to the Standards in Public Office Commission were changed by the 2012 Act:<\/p>\n<ul>\n<li>by a political party from \u20ac5,078.95 (\u00a34,000) to \u20ac1,500;<\/li>\n<li>by an individual (a member of the Oireachtas or the European Parliament, or a candidate at a D\u00e1il, Seanad or European Parliament election) from \u20ac634.87 (\u00a3500) to \u20ac600;<\/li>\n<\/ul>\n<p>It an offence to accept a donation from a corporate donor unless that body has both registered with the Standards in Public Office Commission and declared that the donation has been properly authorised. It is an offence for a corporate donor to knowingly furnish information that is false or misleading.<\/p>\n<p>Above \u20ac200, donations made by companies, trade unions, societies and building societies must be reported in their annual reports and returns.<\/p>\n<p>An Presidential election donation statement to include information on all donations above \u20ac600 . This level also applies to D\u00e1il, Seanad and European Parliament elections.<\/p>\n<p>The maximum value of a donation that can be accepted by a candidate, agent or third party at a Presidential election was reduced under the 2012 Act.. The maximum amount that can be accepted by a candidate or agent was reduced from \u20ac2,539.48 (\u00a32,000) to \u20ac1,000. The maximum that can be accepted by a third party was reduced from \u20ac6,348.69 (\u00a35,000) to \u20ac2,500.<\/p>\n<p>The same provisions apply in respect of the acceptance of corporate donations at a Presidential election,D\u00e1il, Seanad and European Parliament elections and to political parties.<\/p>\n<p>There are offences and penalties\u2019 in connection with donations and election expenses at a Presidential election. It is an offence to accept a donation from a corporate donor unless that body has both registered with the Standards in Public Office Commission and declared that the donation has been properly authorised. It is an offence to knowingly furnish information that is false or misleading in this context.<\/p>\n<p>A political party must appoint an \u2018\u2018appropriate officer\u2019\u2019 for the purposes of compliance with certain requirements under the 2012 Act. The \u2018\u2018appropriate officer\u2019\u2019 has additional responsibilities in connection with the preparation and submission of a political party\u2019s annual statement of accounts.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Local_Elections_Disclosure_of_Donations_and_Expenditure_Act_1999\"><\/span>Local Elections (Disclosure of Donations and Expenditure) Act 1999<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The Electoral Act 1997 legislates for the disclosure of donations given for political purposes and the regulation of spending at D\u00e1il, Seanad, European Parliament and Presidential elections by political parties, candidates and third parties, the equivalent provisions in respect of local elections are set out in the Local Elections (Disclosure of Donations and Expenditure) Act 1999.<\/p>\n<p>The 2012 Act reduced the threshold for the declaration of donations by an unsuccessful candidate at a local election from \u20ac634.87 (\u00a3500) to \u20ac600. The same declaration threshold as applies to individuals (a member of the Oireachtas or the European Parliament, or a candidate at a D\u00e1il, Seanad, European Parliament or Presidential election).<\/p>\n<p>The 2012 reduced the maximum value of a donation that can be accepted by a member of a local authority or candidate at a local election from \u20ac2,539.48 (\u00a32,000) to \u20ac1,000, and by a political party or third party from \u20ac6,348.69 (\u00a35,000) to \u20ac2,500.<\/p>\n<p>The same provisions apply in respect of the acceptance of corporate donations at local government level as apply to political parties,holders of elected office, and candidates at D\u00e1il, Seanad, European Parliament and Presidential elections. The monetary amounts may be varied by an order made by the Minister, having regard to any change in the Consumer Price Index.<\/p>\n<p>The 2012 Act lowers the threshold at which donations to members of local authorities must be declared by members in their annual donations statement, from \u20ac634.87 (\u00a3500) to \u20ac600. There are equivalent provisions and \u2018offences and penalties\u2019 in connection with donations and election expenses at local government level. It is an an offence to accept a donation from a corporate donor unless that body has both registered with the Standards in Public Office Commission and declared that the donation has been properly authorised. It is an offence to knowingly furnish information that is false or misleading in this context,<br \/>\nin connection with these provisions.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Political_Parties_%E2%80%94_Disclosure_of_Accounts\"><\/span>Political Parties \u2014 Disclosure of Accounts<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>All registered political parties must prepare an annual statement of accounts and an auditor\u2019s report to be submitted each year to the Standards in Public Office Commission for publication. The format of the accounts is to be based on guidelines prepared by the Commission, in consultation with political parties and approved by the Minister. In the event of non-compliance with these provisions, funding made available to political parties by the State under Part 3 of the Electoral Act 1997 is to be withheld.<\/p>\n<p>Payments to a qualified political party shall not be made unless the political party concerned furnishes to the Standards in Public Office Commission an annual statement of accounts and an auditor\u2019s report that comply with the guidelines published by the Commission.<\/p>\n<p>The appropriate officer of a political party to keep, or cause to be kept, books of accounts to enable the annual statement of accounts to be prepared. Provision is made for the books of accounts to be preserved by the appropriate officer for a period of 6 years. The appropriate officer of a political party shall prepare an annual statement of accounts for each financial year.<\/p>\n<p>The accounts of a political party must be audited by a public auditor within 6 months of the end of the financial year. The first accounts required to be audited will be in respect of the financial year which commences after the guidelines under the 2012 Act are published. The annual statement of accounts and a copy of the auditor\u2019s report shall be furnished to the Standards in Public Office Commission within six months of the end of the financial year to which they relate. The Commission may at the written request of the appropriate officer extend this period by 14 days.<\/p>\n<p>The 2011 Act provides that the maximum amount that can be reimbursed to a candidate at a presidential election is \u20ac200,000. It also sets out the qualifying criteria and the administrative arrangements for the making of payments. Statutory Instrument No. 442 of 2004 set the reimbursement level at \u20ac260,000 and specified the related administrative arrangements.<\/p>\n<p>The spending limit at a presidential election shall not exceed \u20ac750,000. The Minister may, by order, vary the spending limit and level of reimbursement of expenses that apply at a presidential election in a manner similar to existing provisions that apply in respect of elections to D\u00e1il \u00c9ireann and the European Parliament.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"SIP_Report\"><\/span>SIP Report<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The Standards in Public Office Commission is to furnish a report to the Chairman of the D\u00e1il, having considered the statements of accounts and auditor\u2019s reports. Provision is made for procedures to be followed where the Commission is of the opinion that the annual statement of accounts does not comply with the guidelines.<br \/>\nThe Standards in Public Office Commission is to prepare and publish guidelines for the keeping of proper books of accounts. The Commission is to consult with political parties on draft guidelines. The draft guidelines are then submitted for the consent of the Minister before being published and coming into force.<\/p>\n<p>The Standards in Public Office Commission makes the annual statement of accounts and an auditor\u2019s report for each party available for public inspection and for publication on the Commission\u2019s website.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"State_Funding_and_Gender_Balance\"><\/span>State Funding and Gender Balance<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The 2012 Act amends the Electoral Act 1997 to provide that unless at least 30% of the candidates of each political party at the previous general election were women and at least 30% were men, then payments from the State to the political party concerned under Part 3 of the Electoral Act 1997 would be reduced by 50%. Seven years from the general election where this provision first applies, this will rise to 40% commencing at the general election held next after that. There will therefore be a minimum of 7 years<\/p>\n<p>The gender of a candidate may appear on a nomination paper. The Returning Officer will in turn provide this information to the Minister for the Environment, Community and Local Government. There are provisions to facilitate the provision of information to the Minister on the number of candidates of each gender that have contested a general election. This is to enable a determination to be made on the amount of funding to be paid to each \u2018\u2018qualified party\u2019\u2019 that is to receive State funding under Part 3 of the Act of 1997.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Disclosure_of_Donations\"><\/span>Disclosure of Donations<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The 2013 Act provides for the application to political parties of the same information requirements in respect of the disclosure of donations that apply to elected representatives and election candidates. Political parties shall also include in their annual donation statement furnished to the Standards in Public Office Commission, the date on which a donation was received, whether the donation was requested from the donor and, if so, the name of the person who requested it and whether a receipt issued to the donor and, if so, the date on which the receipt issued and the name of the person who issued the receipt.<\/p>\n<p><!--nextpage--><\/p>\n<h2>ELECTORAL (AMENDMENT) (POLITICAL FUNDING) ACT 2012<\/h2>\n<p>AN ACT TO ESTABLISH A REGISTER OF CORPORATE DONORS; TO PROVIDE FOR REDUCTIONS IN DONATION AND DONATION DECLARATION LIMITS; TO PROVIDE FOR DISCLOSURE OF ACCOUNTS BY POLITICAL PARTIES; TO AMEND THE LAW RELATING TO STATE FUNDING OF POLITICAL PARTIES; FOR THESE AND OTHER PURPOSES TO AMEND THE ELECTORAL ACT 1992, THE ELECTORAL ACT 1997 AND THE LOCAL ELECTIONS (DISCLOSURE OF DONATIONS AND EXPENDITURE) ACT 1999; AND TO PROVIDE FOR RELATED MATTERS.<\/p>\n<p>[28th July, 2012]<\/p>\n<p>BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:<\/p>\n<p>PART 1<\/p>\n<p>Preliminary and General<\/p>\n<p>Short title, collective citations, construction and commencement.<\/p>\n<p>1.\u2014 (1) This Act may be cited as the Electoral (Amendment) (Political Funding) Act 2012.<\/p>\n<p>(2) The Electoral Acts 1992 to 2012 and this Act shall be read together as one and this Act shall be included in the collective citation \u201cElectoral Acts 1992 to 2012\u201d.<\/p>\n<p>(3) The Local Elections Acts 1974 to 2009 and this Act (in so far as it relates to local elections) may be cited together as the Local Elections Acts 1974 to 2012 and shall be read together as one.<\/p>\n<p>(4) This Act shall come into operation on such day or days as the Minister for the Environment, Community and Local Government may appoint by order or orders either generally or with reference to any particular purpose or provision, and different days may be so appointed for different purposes or provisions.<\/p>\n<h4>Definitions.<\/h4>\n<p>2.\u2014 In this Act\u2014<\/p>\n<p>\u201cAct of 1992\u201d means the Electoral Act 1992 ;<\/p>\n<p>\u201cAct of 1997\u201d means the Electoral Act 1997 ;<\/p>\n<p>\u201cAct of 1998\u201d means the Electoral (Amendment) Act 1998 ;<\/p>\n<p>\u201cAct of 1999\u201d means the Local Elections (Disclosure of Donations and Expenditure) Act 1999 ;<\/p>\n<p>\u201cAct of 2001\u201d means the Electoral (Amendment) Act 2001 ;<\/p>\n<p>\u201cAct of 2011\u201d means the Electoral (Amendment) Act 2011 .<\/p>\n<p>PART 2<\/p>\n<h4>Amendment of Electoral Act 1992<\/h4>\n<p>Amendment of section 25 of Act of 1992.<\/p>\n<p>3.\u2014 Section 25 (amended by section 11 of the Act of 2001) of the Act of 1992 is amended\u2014<\/p>\n<p>(a) in subsection (7)\u2014<\/p>\n<p>(i) by substituting the following paragraphs for paragraphs (f) and (g):<\/p>\n<p>\u201c(f) where the party is registered as organised to contest elections in a specified part of the State, a reference to that fact and to the part of the State concerned,<\/p>\n<p>(g) the name of any political group in accordance with subsection (8), and\u201d,<\/p>\n<p>and<\/p>\n<p>(ii) by inserting the following new paragraph after paragraph (g):<\/p>\n<p>\u201c(h) the name and address of each accounting unit of the political party and the name and address of the responsible person or persons of the accounting unit.\u201d,<\/p>\n<p>and<\/p>\n<p>(b) by inserting the following new subsection after subsection (9):<\/p>\n<p>\u201c(10) In this section and section 25A \u2018accounting unit\u2019 and \u2018responsible person\u2019 have the same meaning as they have in section 22 of the Electoral Act 1997 .\u201d.<\/p>\n<h4>Amendment of section 25A of Act of 1992.<\/h4>\n<p>4.\u2014 Section 25A (inserted by section 11 of the Act of 2001) of the Act of 1992 is amended by inserting the following new subsection after subsection (4):<\/p>\n<p>\u201c(4A) (a) when replying to an inquiry under subsection (4) the officer of the party shall provide the Registrar with the name and address of each accounting unit of the political party and the name and address of the responsible person or persons of the accounting unit, including any changes that have occurred during the period from when the particulars were last provided to the Registrar,<\/p>\n<p>(b) the Registrar shall enter the particulars provided under paragraph (a) in the Register.\u201d.<\/p>\n<p>PART 3<\/p>\n<h4>Amendment of Electoral Act 1997<\/h4>\n<p>Amendment of section 2 of Act of 1997.<\/p>\n<p>5.\u2014 Section 2 of the Act of 1997 is amended by inserting the following definitions in subsection (1):<\/p>\n<p>\u201c \u2018Act of 1999\u2019 means the Local Elections (Disclosure of Donations and Expenditure) Act 1999 ;<\/p>\n<p>\u2018register of corporate donors\u2019 means the register established under section 23D (inserted by section 14 of the Electoral (Amendment) (Political Funding) Act 2012);\u201d.<\/p>\n<p>Amendment of section 3 of Act of 1997.<\/p>\n<p>6.\u2014 Section 3 (amended by section 7(a) of the Act of 2011) of the Act of 1997 is amended in subsection (1) by\u2014<\/p>\n<p>(a) inserting \u201c23AA,\u201d after \u201c23A,\u201d,<\/p>\n<p>(b) inserting \u201c23D,\u201d after \u201c23B,\u201d, and<\/p>\n<p>(c) inserting \u201c48AA,\u201d after \u201c48A,\u201d.<\/p>\n<h4>Amendment of section 22 of Act of 1997.<\/h4>\n<p>7.\u2014 Section 22(2) of the Act of 1997 is amended\u2014<\/p>\n<p>(a) in paragraph (a) (amended by section 4 of the Electoral (Amendment) Act 2002 )\u2014<\/p>\n<p>(i) in subparagraph (vi) by substituting \u201cfrom the event,\u201d for \u201cfrom the event, or\u201d,<\/p>\n<p>(ii) in subparagraph (vii) by substituting \u201cthe latter purpose, or\u201d for \u201cthe latter purpose;\u201d, and<\/p>\n<p>(iii) by inserting the following subparagraph after subparagraph (vii):<\/p>\n<p>\u201c(viii) a payment by the person on their own behalf, or on behalf of one or more than one other person, of a fee or subscription for membership or continued membership of a political party;\u201d,<\/p>\n<p>and<\/p>\n<p>(b) in paragraph (aa) (inserted by section 49(b)(ii) of the Act of 2001) by\u2014<\/p>\n<p>(i) substituting \u201c\u20ac100\u201d for \u201c\u00a3100\u201d in the definition of \u201caccounting unit\u201d,<\/p>\n<p>(ii) substituting \u201c\u20ac100\u201d for \u201c\u00a3100\u201d in the definition of \u201cthird party\u201d, and<\/p>\n<p>(iii) inserting the following definitions:<\/p>\n<p>\u201c \u2018company\u2019 means a company established under the Companies Acts;<\/p>\n<p>\u2018corporate donor\u2019 means\u2014<\/p>\n<p>(i) a body corporate,<\/p>\n<p>(ii) an unincorporated body of persons, or<\/p>\n<p>(iii) a trust,<\/p>\n<p>which makes a donation, and for the purpose of this definition a body corporate and any subsidiary thereof shall be deemed to be one person;\u201d.<\/p>\n<p>Amendment of section 23 of Act of 1997.<\/p>\n<p>8.\u2014 Section 23 (amended by section 49(c) of the Act of 2001) of the Act of 1997 is amended in subsection (1) by substituting \u201c\u20ac100\u201d for \u201c\u00a3100\u201d.<\/p>\n<p>Amendment of section 23A of Act of 1997.<\/p>\n<p>9.\u2014 Section 23A (inserted by section 49(d) of the Act of 2001) of the Act of 1997 is amended by substituting the following subsection for subsection (1):<\/p>\n<p>\u201c(1) Without prejudice to subsection (2), none of the following persons, namely\u2014<\/p>\n<p>(a) a member of either House of the Oireachtas,<\/p>\n<p>(b) a member of the European Parliament,<\/p>\n<p>(c) a candidate at a D\u00e1il, Seanad or European election,<\/p>\n<p>(d) a political party,<\/p>\n<p>(e) a third party, or<\/p>\n<p>(f) an accounting unit,<\/p>\n<p>shall, directly or through any intermediary, accept from a particular person in a particular year\u2014<\/p>\n<p>(i) a donation the value of which exceeds, in case the first-mentioned person falls within paragraph (a), (b), or (c), \u20ac1,000,<\/p>\n<p>(ii) a donation the value of which exceeds, in case the first-mentioned person falls within paragraph (d), (e), or (f), \u20ac2,500, or<\/p>\n<p>(iii) a donation of cash of an amount which exceeds \u20ac200.\u201d.<\/p>\n<h4>Limits on donations from corporate donors.<\/h4>\n<p>10.\u2014 The Act of 1997 is amended by inserting the following section after section 23A (inserted by section 49(d) of the Act of 2001):<\/p>\n<p>\u201c23AA.\u2014 (1) None of the following persons namely\u2014<\/p>\n<p>(a) a member of either House of the Oireachtas,<\/p>\n<p>(b) a member of the European Parliament,<\/p>\n<p>(c) a candidate at a D\u00e1il, Seanad or European election,<\/p>\n<p>(d) a political party,<\/p>\n<p>(e) a third party, or<\/p>\n<p>(f) an accounting unit,<\/p>\n<p>shall, directly or through any intermediary, accept from a particular corporate donor in a particular year a donation the value of which exceeds \u20ac200 unless\u2014<\/p>\n<p>(i) the corporate donor is registered on the register of corporate donors, and<\/p>\n<p>(ii) a statement is made on behalf of the corporate donor and furnished with the donation to the donee confirming that the making of the donation was approved by the corporate donor.<\/p>\n<p>(2) A statement under subsection (1)(ii) shall be in the form directed by the Standards in Public Office Commission and shall be accompanied by a statutory declaration that to the best of the knowledge and belief of the person concerned, the statement is correct in every material respect and that the person has taken all reasonable action in order to be satisfied as to the accuracy of the statement.<\/p>\n<p>(3) A statement under subsection (1)(ii) and statutory declaration under subsection (2) shall be made by one of the following persons:<\/p>\n<p>(a) in the case of a company, by a director or other officer of the company;<\/p>\n<p>(b) in the case of a body corporate (other than a company) or an unincorporated body of persons, by any officer of the body or any person for the time being performing the functions of an officer of the body;<\/p>\n<p>(c) in the case of a trust, by a trustee of the trust.<\/p>\n<p>(4) Notwithstanding subsection (1), a donation shall not be prohibited under that subsection where\u2014<\/p>\n<p>(a) a provider of a programme of education and training, or<\/p>\n<p>(b) the students\u2019 union or other representative body recognised by a provider of a programme of education and training,<\/p>\n<p>makes a payment to a club, society or other body, operating with the permission and on the premises of the provider of a programme of education and training, and every member of which is a student who is enrolled or registered with the provider of a programme of education and training.<\/p>\n<p>(5) Where a corporate donor makes more than one donation\u2014<\/p>\n<p>(a) in the same year to the same member of either House of the Oireachtas, member of the European Parliament, political party, third party or accounting unit, or<\/p>\n<p>(b) in relation to the same D\u00e1il, Seanad, or European election to the same candidate, or in relation to the same referendum or campaign,<\/p>\n<p>all such donations shall, for the purposes of this section, be aggregated and treated as a single donation received by the person concerned and references in subsequent provisions of this section to a donation the acceptance of which is prohibited by subsection (1) shall be construed accordingly.<\/p>\n<p>(6) Where, notwithstanding subsection (1) a donation the acceptance of which is prohibited by that subsection, is made to a person referred to therein, the donee shall, not later than 14 days after the receipt of the donation either\u2014<\/p>\n<p>(a) return the donation or, in the case of a donation which is a monetary donation, the part of it exceeding the limit concerned to the corporate donor and keep a written record of that return for the purposes of its being furnished to the Standards in Public Office Commission, if required by it, or<\/p>\n<p>(b) notify the Standards in Public Office Commission of such receipt and remit the donation, or, in the case of a donation which is a monetary donation, the part of it exceeding the limit concerned or the value thereof, to the Commission.<\/p>\n<p>(7) The Standards in Public Office Commission shall dispose of all moneys, property or goods received under subsection (6) in such manner as may be directed by the Minister for Finance.<\/p>\n<p>(8) In this section\u2014<\/p>\n<p>\u2018approved by the corporate donor\u2019 means\u2014<\/p>\n<p>(a) that a general meeting, one of the purposes of which is to consider making a donation to which this section applies, has been duly convened and conducted and approval for making the donation has been given in accordance with the rules (whether in writing or not) governing the administration and control of the corporate donor concerned and regulating its activities and such rules shall include\u2014<\/p>\n<p>(i) in the case of a company, the memorandum and articles of association of the company,<\/p>\n<p>(ii) in the case of a body corporate other than a company, the charter, statute, or other like instrument by which it is established,<\/p>\n<p>(iii) in the case of an unincorporated body of persons, the rules (howsoever described) of the body,<\/p>\n<p>or<\/p>\n<p>(b) that a donation to which this section applies is made by a trustee in accordance with the deed of trust establishing the trust concerned which deed of trust permits the making of such a donation;<\/p>\n<p>\u2018provider of a programme of education and training\u2019 has the same meaning as it has in section 2 of the Qualifications (Education and Training) Act 1999 .\u201d.<\/p>\n<h4>Donations by intermediaries.<\/h4>\n<p>11.\u2014 The Act of 1997 is amended by inserting the following new section after section 23AA (inserted by section 10 of the Electoral (Amendment) (Political Funding) Act 2012):<\/p>\n<p>\u201c23AB.\u2014 A person who makes a donation on behalf of another person shall notify in writing\u2014<\/p>\n<p>(a) the member of either House of the Oireachtas,<\/p>\n<p>(b) the member of the European Parliament,<\/p>\n<p>(c) the candidate at a D\u00e1il, Seanad or European election,<\/p>\n<p>(d) the political party,<\/p>\n<p>(e) the third party, or<\/p>\n<p>(f) the accounting unit,<\/p>\n<p>to whom the donation is made\u2014<\/p>\n<p>(i) that the donation is made on behalf of a person other than the person making the donation, and<\/p>\n<p>(ii) the name, description and postal address of the person on whose behalf the donation is made.\u201d.<\/p>\n<p>Amendment of section 23B of Act of 1997.<\/p>\n<p>12.\u2014 Section 23B (inserted by section 49(d) of the Act of 2001) of the Act of 1997 is amended in subsection (1) by substituting \u201c\u20ac100\u201d for \u201c\u00a3100\u201d.<\/p>\n<p>Amendment of section 23C of Act of 1997.<\/p>\n<p>13.\u2014 Section 23C (inserted by section 49(d) of the Act of 2001) of the Act of 1997 is amended by substituting \u201c\u20ac100\u201d for \u201c\u00a3100\u201d.<\/p>\n<h4>Registration of corporate donors.<\/h4>\n<p>14.\u2014 The Act of 1997 is amended by inserting the following section after section 23C (inserted by section 49(d) of the Act of 2001):<\/p>\n<p>\u201c23D.\u2014 (1) The Standards in Public Office Commission shall establish and maintain, in such form as it considers appropriate (including electronic form) a register of corporate donors (in this section referred to as the \u2018register\u2019).<\/p>\n<p>(2) A corporate donor which intends to make a donation the value of which exceeds \u20ac200 in any particular year, to a person referred to in\u2014<\/p>\n<p>(a) paragraphs (a) to (f) of section 23AA(1), (inserted by section 10 of the Electoral (Amendment) (Political Funding) Act 2012),<\/p>\n<p>(b) paragraphs (a) to (c) of section 48AA(1), (inserted by section 22 of the Electoral (Amendment) (Political Funding) Act 2012), or<\/p>\n<p>(c) paragraph (a) or subparagraphs (i) to (iii) of paragraph (b) of section 19BB(1) of the Act of 1999 (inserted by section 32 of the Electoral (Amendment) (Political Funding) Act 2012),<\/p>\n<p>shall apply in accordance with this section to the Standards in Public Office Commission to be entered on the register.<\/p>\n<p>(3) An application under this section shall be in the form directed by the Standards in Public Office Commission (which may include electronic form) and shall\u2014<\/p>\n<p>(a) be in writing,<\/p>\n<p>(b) state the name and address of the corporate donor,<\/p>\n<p>(c) state the name and address of the person responsible for the organisation, management, or financial affairs of the corporate donor,<\/p>\n<p>(d) contain a statement of the purposes for which the corporate donor was formed,<\/p>\n<p>(e) contain a list of each member, shareholder or trustee of the corporate donor as of the 31st day of December preceding the application under this section,<\/p>\n<p>(f) contain, in the case of a corporate donor which was formed on or before the first day of January of the year preceding the application under this section\u2014<\/p>\n<p>(i) a copy of its statement of accounts for that year, and<\/p>\n<p>(ii) if applicable, a copy of the annual report for that year.<\/p>\n<p>(4) An application under this section shall be accompanied by a statutory declaration that to the best of the knowledge and belief of the person concerned, the information provided under subsection (3) is correct in every material respect and that the person has taken all reasonable action in order to be satisfied as to the accuracy of the information.<\/p>\n<p>(5) An application under this section and statutory declaration under subsection (4) shall be made by one of the following persons (in this section referred to as the \u2018applicant\u2019):<\/p>\n<p>(a) in the case of a company, by a director or other officer of the company;<\/p>\n<p>(b) in the case of a body corporate other than a company or an unincorporated body of persons, by any other officer of the body or any person for the time being performing the functions of an officer of the body;<\/p>\n<p>(c) in the case of a trust, by a trustee of the trust.<\/p>\n<p>(6) The chairperson of the Standards in Public Office Commission or a person appointed by the chairperson (either of whom for the purposes of this section shall be known as an \u2018appeals officer\u2019) shall hear an appeal under this section and a person appointed under this subsection shall be so appointed for such period as the chairperson may determine.<\/p>\n<p>(7) (a) An application under this section shall be considered by a member of staff of the Standards in Public Office Commission (who for the purposes of this section shall be known as \u2018the decision maker\u2019).<\/p>\n<p>(b) Where the decision maker, following consideration by him or her of an application under this section, finds a minor error or omission in the application, he or she shall notify the applicant of details of the error or omission, as the case may be, and shall inform the applicant that he or she may correct the error or make good the omission not later than 14 days from the date of the notification to the applicant and that any further information so furnished will be considered by the decision maker before making a decision in relation to the application.<\/p>\n<p>(c) Where the decision maker, following consideration by him or her of an application under this section and any further information furnished under paragraph (b), decides to register the corporate donor and enter the information referred to at paragraphs (b) to (f) of subsection (3) on the register, he or she shall, as soon as may be thereafter, notify the applicant in writing of the decision and proceed to register the corporate donor and enter the information on the register.<\/p>\n<p>(d) Where the decision maker, following consideration by him or her of an application under this section and any further information furnished under paragraph (b), decides to refuse the application because\u2014<\/p>\n<p>(i) the application, including the statutory declaration under subsection (4), does not comply with this section, or<\/p>\n<p>(ii) the corporate donor is a body within the meaning of section 19B(2)(b) of the Act of 1999 or section 23A(2)(b) or 48A(2)(b), as the case may be,<\/p>\n<p>the decision maker shall notify the applicant in writing of the decision and the reason therefor and shall inform the applicant that he or she may appeal the decision to an appeals officer not later than 14 days from the date on which the notification issued to the applicant.<\/p>\n<p>(8) (a) Where the applicant appeals the decision of the decision maker, he or she shall do so in writing within the period referred to in subsection (7)(d), and an appeals officer shall consider all information furnished with the original application and any additional information furnished with the appeal.<\/p>\n<p>(b) Following consideration under paragraph (a), the appeals officer shall decide to either\u2014<\/p>\n<p>(i) revoke the decision made under subsection (7)(d) and direct the decision maker to register the corporate donor and enter the information referred to at paragraphs (b) to (f) of subsection (3) on the register, or<\/p>\n<p>(ii) affirm the decision of the decision maker under subsection (7)(d).<\/p>\n<p>(c) The appeals officer, as soon as may be after he or she makes a decision under paragraph (b), shall notify the applicant in writing of the decision and the reason therefor.<\/p>\n<p>(9) If it comes to the knowledge of an applicant that a particular entered in the register relating to a corporate donor is not correct or ceases to be correct, the applicant shall, as soon as may be, inform the Standards in Public Office Commission and the Commission shall make such alteration to the register as it considers necessary.<\/p>\n<p>(10) An application under this section may be made by a corporate donor at any time in a particular year and entry in the register following the application shall be valid for the period up to and including the 31st day of December next following the entry.<\/p>\n<p>(11) A corporate donor entered on the register may apply, not more than 8 weeks before the expiration of the period of validity of the entry on the register under subsection (10), to the Standards in Public Office Commission under this section to be entered on the register for a further year immediately following that expiration and this section shall apply to such an application.<\/p>\n<p>(12) The Standards in Public Office Commission shall in relation to an entry on the register\u2014<\/p>\n<p>(a) make a copy of the entry, including a copy of the documents provided under paragraphs (e) and (f) of subsection (3), available for public inspection without charge at its principal office during normal working hours, and<\/p>\n<p>(b) publish on its website the information received from an applicant under paragraph (b), (c) and (d) of subsection (3).<\/p>\n<p>(13) In subsection (3)(b), \u2018address of the corporate donor\u2019 means\u2014<\/p>\n<p>(a) in the case of a company, the address of its registered office,<\/p>\n<p>(b) in the case of a body corporate other than a company or an unincorporated body of persons, the address of its principal office or place of business, or<\/p>\n<p>(c) in the case of a trust, the address of the principal office or place of business or residential address of the trustee.\u201d.<\/p>\n<h4>Amendment of section 24 of Act of 1997.<\/h4>\n<p>15.\u2014 Section 24 of the Act of 1997 is amended\u2014<\/p>\n<p>(a) in paragraph (a) of subsection (1)\u2014<\/p>\n<p>(i) by substituting the following subparagraphs for subparagraphs (i) and (ii):<\/p>\n<p>\u201c(i) the value of the donation,<\/p>\n<p>(ii) the name, description and postal address of the person by or on whose behalf the donation was made,\u201d,<\/p>\n<p>and<\/p>\n<p>(ii) by inserting the following subparagraphs after subparagraph (ii):<\/p>\n<p>\u201c(iii) the date on which the donation was received,<\/p>\n<p>(iv) whether the donation was requested from the donor, and if so, the name and postal address of the person who requested the donation, and<\/p>\n<p>(v) whether a receipt issued to the donor in respect of the donation, and if so, the date on which the receipt issued and the name of the person who issued the receipt.\u201d,<\/p>\n<p>(b) in paragraph (a) of subsection (1A) (inserted by section 50(g) of the Act of 2001) by substituting \u201c\u20ac1,500\u201d for \u201c\u00a34,000\u201d,<\/p>\n<p>(c) in subsection (2)\u2014<\/p>\n<p>(i) in paragraph (a) by substituting \u201c(i) to (v)\u201d for \u201c(i) and (ii)\u201d, and<\/p>\n<p>(ii) in paragraph (b) by substituting \u201c(i) to (v)\u201d for \u201c(i) and (ii)\u201d,<\/p>\n<p>and<\/p>\n<p>(d) in subsection (4)\u2014<\/p>\n<p>(i) by substituting \u201c\u20ac1,500\u201d for \u201c\u00a34,000\u201d, and<\/p>\n<p>(ii) by substituting \u201c\u20ac600\u201d for \u201c\u00a3500\u201d.<\/p>\n<p>Amendment of section 25 of Act of 1997.<\/p>\n<p>16.\u2014 Section 25 of the Act of 1997 is amended\u2014<\/p>\n<p>(a) in subsection (1)\u2014<\/p>\n<p>(i) in paragraph (a) by substituting \u201csection 23, 23A or 23AA\u201d for \u201csection 23 or 23A\u201d, and<\/p>\n<p>(ii) in paragraph (b)\u2014<\/p>\n<p>(I) by substituting \u201csaid section 23, 23A or 23AA\u201d for \u201csaid section 23 or 23A\u201d, and<\/p>\n<p>(II) by substituting \u201cunder section 23A or 23AA\u201d for \u201cunder section 23A\u201d,<\/p>\n<p>(b) by inserting the following subsections after subsection (1B) (inserted by section 8 of the Act of 1998):<\/p>\n<p>\u201c(1C) A person shall be guilty of an offence if he or she knowingly furnishes a statement referred to in section 23AA(1)(ii) (inserted by section 10 of the Electoral (Amendment) (Political Funding) Act 2012) which is false or misleading in any material respect.<\/p>\n<p>(1D) A person shall be guilty of an offence if he or she knowingly furnishes information to the Standards in Public Office Commission under section 23D (inserted by section 14 of the Electoral (Amendment) (Political Funding) Act 2012) which is false or misleading in any material respect.<\/p>\n<p>(1E) A person shall be guilty of an offence if he or she\u2014<\/p>\n<p>(a) contravenes section 23AB (inserted by section 11 of the Electoral (Amendment) (Political Funding) Act 2012), or<\/p>\n<p>(b) knowingly furnishes information under section 23AB which is false or misleading in any material respect.\u201d.<\/p>\n<p>(c) in subsection (2)(b) by substituting \u201csubsection (1)(d), (1A)(b), (1C), (1D), or (1E)(b)\u201d for \u201csubsection (1)(d) or (1A)(b)\u201d, and<\/p>\n<p>(d) in subsection (2A) (inserted by section 4(c) of the Electoral (Amendment) Act 2002 ) by substituting \u201csection 23, 23A or 23AA\u201d for \u201csection 23 or 23A\u201d.<\/p>\n<p>Amendment of section 26 of Act of 1997.<\/p>\n<p>17.\u2014 Section 26 of the Act of 1997 is amended in subsection (1) by substituting \u201c\u20ac200\u201d for \u201c\u00a34,000\u201d.<\/p>\n<p>Amendment of section 46 of Act of 1997.<\/p>\n<p>18.\u2014 Section 46(2) of the Act of 1997 is amended in paragraph (aa) (inserted by section 49(f) of the Act of 2001) by\u2014<\/p>\n<p>(a) substituting \u201c\u20ac100\u201d for \u201c\u00a3100\u201d in the definition of \u201cthird party\u201d, and<\/p>\n<p>(b) inserting the following definitions:<\/p>\n<p>\u201c \u2018company\u2019 means a company established under the Companies Acts;<\/p>\n<p>\u2018corporate donor\u2019 means\u2014<\/p>\n<p>(a) a body corporate,<\/p>\n<p>(b) an unincorporated body of persons, or<\/p>\n<p>(c) a trust,<\/p>\n<p>which makes a donation, and for the purposes of this definition a body corporate and any subsidiary thereof shall be deemed to be one person;\u201d.<\/p>\n<h4>Amendment of section 47 of Act of 1997.<\/h4>\n<p>19.\u2014 Section 47 (amended by section 49(g) of the Act of 2001) of the Act of 1997 is amended in subsection (1) by substituting \u201c\u20ac100\u201d for \u201c\u00a3100\u201d.<\/p>\n<h4>Amendment of section 48 of Act of 1997.<\/h4>\n<p>20.\u2014 Section 48 of the Act of 1997 is amended in subsection (1)\u2014<\/p>\n<p>(a) by substituting \u201c\u20ac600\u201d for \u201c\u00a3500\u201d,<\/p>\n<p>(b) by substituting the following paragraphs for paragraphs (a) and (b):<\/p>\n<p>\u201c(a) the value of the donation,<\/p>\n<p>(b) the name, description and postal address of the person by or on whose behalf the donation was made,\u201d,<\/p>\n<p>and<\/p>\n<p>(c) by inserting the following paragraphs after paragraph (b):<\/p>\n<p>\u201c(c) the date on which the donation was received,<\/p>\n<p>(d) whether the donation was requested from the donor, and if so, the name and postal address of the person who requested the donation, and<\/p>\n<p>(e) whether a receipt issued to the donor in respect of the donation, and if so, the date on which the receipt issued and the name of the person who issued the receipt.\u201d.<\/p>\n<h4>Amendment of section 48A of Act of 1997.<\/h4>\n<p>21.\u2014 Section 48A (inserted by section 49(h) of the Act of 2001) of the Act of 1997 is amended by substituting the following subsection for subsection (1):<\/p>\n<p>\u201c(1) Without prejudice to subsection (2), none of the following persons, namely\u2014<\/p>\n<p>(a) a candidate,<\/p>\n<p>(b) a presidential election agent, or<\/p>\n<p>(c) a third party at a presidential election,<\/p>\n<p>shall directly or through any intermediary, accept from a particular person in a particular year\u2014<\/p>\n<p>(i) a donation the value of which exceeds, in case the first-mentioned person falls within paragraph (a) or (b), \u20ac1,000,<\/p>\n<p>(ii) a donation the value of which exceeds, in case the first-mentioned person falls within paragraph (c), \u20ac2,500, or<\/p>\n<p>(iii) a donation of cash of an amount which exceeds \u20ac200.\u201d.<\/p>\n<h4>Limits on donations from corporate donors in relation to presidential elections.<\/h4>\n<p>22.\u2014 The Act of 1997 is amended by inserting the following section after section 48A (inserted by section 49(h) of the Act of 2001):<\/p>\n<p>\u201c48AA.\u2014 (1) None of the following persons namely\u2014<\/p>\n<p>(a) a candidate,<\/p>\n<p>(b) a presidential election agent, or<\/p>\n<p>(c) a third party at a presidential election,<\/p>\n<p>shall, directly or through any intermediary, accept from a particular corporate donor in a particular year a donation the value of which exceeds \u20ac200 unless\u2014<\/p>\n<p>(i) the corporate donor is registered on the register of corporate donors, and<\/p>\n<p>(ii) a statement is made on behalf of the corporate donor and furnished with the donation to the donee confirming that the making of the donation was approved by the corporate donor.<\/p>\n<p>(2) A statement under subsection (1)(ii) shall be in the form directed by the Standards in Public Office Commission and shall be accompanied by a statutory declaration that to the best of the knowledge and belief of the person concerned, the statement is correct in every material respect and that the person has taken all reasonable action in order to be satisfied as to the accuracy of the statement.<\/p>\n<p>(3) A statement under subsection (1)(ii) and statutory declaration under subsection (2) shall be made by one of the following persons:<\/p>\n<p>(a) in the case of a company, by a director or other officer of the company;<\/p>\n<p>(b) in the case of a body corporate other than a company or an unincorporated body of persons, by any officer of the body or any person for the time being performing the functions of an officer of the body;<\/p>\n<p>(c) in the case of a trust, by a trustee of the trust.<\/p>\n<p>(4) Where a corporate donor makes more than one donation in relation to the same presidential election to the same candidate, presidential election agent or third party, all such donations shall, for the purposes of this section, be aggregated and treated as a single donation received by the person concerned and references in subsequent provisions of this section to a donation the acceptance of which is prohibited by subsection (1) shall be construed accordingly.<\/p>\n<p>(5) Where, notwithstanding subsection (1) a corporate donation, the acceptance of which is prohibited by that subsection is made to a person, agent or third party, as the case may be, or, in the case of a donation to the first-mentioned person which is made after the appointment by him or her of a presidential election agent, the presidential election agent, shall not later than 14 days after the receipt of the donation either\u2014<\/p>\n<p>(a) return the donation or, in the case of a donation which is a monetary donation, the part of it exceeding the limit concerned to the corporate donor and keep a written record of that return for the purposes of its being furnished to the Standards in Public Office Commission, if required by it, or<\/p>\n<p>(b) notify the Standards in Public Office Commission of such receipt and remit the donation or, in the case of a donation which is a monetary donation, the part of it exceeding the limit concerned or the value thereof, to the Commission.<\/p>\n<p>(6) The Standards in Public Office Commission shall dispose of all moneys, property or goods received under subsection (5) in such manner as may be directed by the Minister for Finance.<\/p>\n<p>(7) In this section \u2018approved by the corporate donor\u2019 means\u2014<\/p>\n<p>(a) that a general meeting, one of the purposes of which is to consider making a donation to which this section applies, has been duly convened and conducted and approval for making the donation has been given in accordance with the rules (whether in writing or not) governing the administration and control of the corporate donor concerned and regulating its activities and such rules shall include\u2014<\/p>\n<p>(i) in the case of a company, the memorandum and articles of association of the company,<\/p>\n<p>(ii) in the case of a body corporate other than a company, the charter, statute, or other like instrument by which it is established,<\/p>\n<p>(iii) in the case of an unincorporated body of persons, the rules (howsoever described) of the body,<\/p>\n<p>or<\/p>\n<p>(b) that a donation to which this section applies is made by a trustee in accordance with the deed of trust establishing the trust concerned which deed of trust permits the making of such a donation.\u201d.<\/p>\n<h4>Donations by intermediaries at presidential election.<\/h4>\n<p>23.\u2014 The Act of 1997 is amended by inserting the following new section after section 48AA (inserted by section 22 of the Electoral (Amendment)(Political Funding) Act 2012):<\/p>\n<p>\u201c48AB.\u2014 A person who makes a donation on behalf of another person shall notify in writing\u2014<\/p>\n<p>(a) the candidate,<\/p>\n<p>(b) the presidential election agent, or<\/p>\n<p>(c) the third party at a presidential election,<\/p>\n<p>to whom the donation is made\u2014<\/p>\n<p>(i) that the donation is made on behalf of a person other than the person making the donation, and<\/p>\n<p>(ii) the name, description and postal address of the person on whose behalf the donation is made.\u201d.<\/p>\n<h4>Amendment of section 48B of Act of 1997.<\/h4>\n<p>24.\u2014 Section 48B (inserted by section 49(h) of the Act of 2001) of the Act of 1997 is amended in subsection (1) by substituting \u201c\u20ac100\u201d for \u201c\u00a3100\u201d.<\/p>\n<p>Amendment of section 48C of Act of 1997.<\/p>\n<p>25.\u2014 Section 48C (inserted by section 49(h) of the Act of 2001) of the Act of 1997 is amended by substituting \u201c\u20ac100\u201d for \u201c\u00a3100\u201d.<\/p>\n<p>Amendment of section 61 of Act of 1997.<\/p>\n<p>26.\u2014 Section 61 of the Act of 1997 is amended\u2014<\/p>\n<p>(a) in subsection (2) (amended by section 7(c) of the Act of 2011)\u2014<\/p>\n<p>(i) in paragraph (h) by substituting \u201c47, 48A or 48AA\u201d for \u201c47 or 48A\u201d, and<\/p>\n<p>(ii) in paragraph (i)\u2014<\/p>\n<p>(I) by substituting \u201cwith section 47, 48A or 48AA\u201d for \u201cwith section 47 or 48A\u201d, and<\/p>\n<p>(II) by substituting \u201cunder section 48A or 48AA\u201d for \u201cunder section 48A\u201d,<\/p>\n<p>(b) by inserting the following subsections after subsection (2):<\/p>\n<p>\u201c(2A) A person shall be guilty of an offence if he or she knowingly furnishes a statement referred to in section 48AA(1)(ii) (inserted by section 22 of the Electoral (Amendment)(Political Funding) Act 2012) which is false or misleading in any material respect.<\/p>\n<p>(2B) A person shall be guilty of an offence if he or she\u2014<\/p>\n<p>(a) contravenes section 48AB (inserted by section 23 of the Electoral (Amendment) (Political Funding) Act 2012), or<\/p>\n<p>(b) knowingly furnishes information under section 48AB which is false or misleading in any material respect.\u201d.<\/p>\n<p>and<\/p>\n<p>(c) in subsection (5)(b), by substituting \u201csubsection (2)(d) or (g), subsection (2A), (2B)(b) or subsection (3)(c)\u201d for \u201csubsection 2(d) or (g) or subsection 3(c)\u201d.<\/p>\n<p>Amendment of section 71 of Act of 1997.<\/p>\n<p>27.\u2014 Section 71 of the Act of 1997 is amended in subsection (1) by substituting \u201cParts III, IV, V and IX (inserted by section 41 of the Electoral (Amendment) (Political Funding) Act 2012)\u201d for \u201cParts III, IV and V\u201d.<\/p>\n<p>PART 4<\/p>\n<h4>Amendment of the Local Elections (Disclosure of Donations and Expenditure) Act 1999<\/h4>\n<h4>Amendment of section 2 of Act of 1999.<\/h4>\n<p>28.\u2014 Section 2(1) of the Act of 1999 is amended in the definition of \u201cdonation\u201d\u2014<\/p>\n<p>(a) in paragraph (e), by substituting \u201ccommercial price,\u201d for \u201ccommercial price, and\u201d,<\/p>\n<p>(b) in paragraph (f), by substituting \u201cthe event, and\u201d for \u201cthe event,\u201d, and<\/p>\n<p>(c) by inserting the following new paragraph after paragraph (f):<\/p>\n<p>\u201c(g) a payment by the person on their own behalf, or on behalf of one or more than one other person, of a fee or subscription for membership or continued membership of a political party,\u201d.<\/p>\n<h4>Amendment of section 13 of Act of 1999.<\/h4>\n<p>29.\u2014 Section 13 of the Act of 1999 is amended in subparagraph (i) of subsection (1)(c) by substituting \u201c\u20ac600\u201d for \u201c\u00a3500\u201d.<\/p>\n<p>Amendment of section 19A of Act of 1999.<\/p>\n<p>30.\u2014 Section 19A (inserted by section 58(m) of the Act of 2001) of the Act of 1999 is amended by\u2014<\/p>\n<p>(a) substituting \u201c\u20ac100\u201d for \u201c\u00a3100\u201d in the definition of \u201cthird party\u201d, and<\/p>\n<p>(b) inserting the following definitions:<\/p>\n<p>\u201c \u2018company\u2019 means a company established under the Companies Acts;<\/p>\n<p>\u2018corporate donor\u2019 means\u2014<\/p>\n<p>(a) a body corporate,<\/p>\n<p>(b) an unincorporated body of persons, or<\/p>\n<p>(c) a trust,<\/p>\n<p>which makes a donation, and for the purposes of this definition a body corporate and any subsidiary thereof shall be deemed to be one person;<\/p>\n<p>\u2018register of corporate donors\u2019 means the register established under section 23D (inserted by section 14 of the Electoral (Amendment) (Political Funding) Act 2012) of the Act of 1997;\u201d.<\/p>\n<h4>Amendment of section 19B of Act of 1999.<\/h4>\n<p>31.\u2014 Section 19B (inserted by section 58(m) of the Act of 2001) of the Act of 1999 is amended\u2014<\/p>\n<p>(a) by substituting the following subsection for subsection (1):<\/p>\n<p>\u201c(1) (a) Without prejudice to subsection (2) a candidate at an election shall not, directly or through any intermediary, accept in connection with the election from a particular person\u2014<\/p>\n<p>(i) a donation the value of which exceeds \u20ac1,000, or<\/p>\n<p>(ii) a donation of cash of an amount which exceeds \u20ac200.<\/p>\n<p>(b) Without prejudice to subsection (2), none of the following persons, namely\u2014<\/p>\n<p>(i) a member of a local authority,<\/p>\n<p>(ii) a political party, or<\/p>\n<p>(iii) a third party,<\/p>\n<p>shall, directly or through any intermediary, accept from a particular person in a particular year\u2014<\/p>\n<p>(I) a donation the value of which exceeds, in case the first-mentioned person falls within subparagraph (i), \u20ac1,000,<\/p>\n<p>(II) a donation the value of which exceeds, in case the first-mentioned person falls within subparagraph (ii) or (iii), \u20ac2,500, or<\/p>\n<p>(III) a donation of cash of an amount which exceeds \u20ac200.\u201d,<\/p>\n<p>and<\/p>\n<p>(b) in subsection (3) by substituting \u201c\u20ac1,000 or \u20ac2,500\u201d for \u201c\u00a32,000 or \u00a35,000\u201d.<\/p>\n<h4>Limits on donations from corporate donors.<\/h4>\n<p>32.\u2014 The Act of 1999 is amended by inserting the following section after section 19B (inserted by section 58(m) of the Act of 2001):<\/p>\n<p>\u201c19BB.\u2014 (1) (a) A candidate at an election shall not, directly or through any intermediary, accept in connection with the election from a particular corporate donor a donation the value of which exceeds \u20ac200 unless\u2014<\/p>\n<p>(i) the corporate donor is registered on the register of corporate donors, and<\/p>\n<p>(ii) a statement is made on behalf of the corporate donor and furnished with the donation to the donee confirming that the making of the donation was approved by the corporate donor.<\/p>\n<p>(b) None of the following persons namely\u2014<\/p>\n<p>(i) a member of a local authority,<\/p>\n<p>(ii) a political party, or<\/p>\n<p>(iii) a third party,<\/p>\n<p>shall, directly or through any intermediary, accept from a particular corporate donor in a particular year a donation that exceeds \u20ac200 unless\u2014<\/p>\n<p>(I) the corporate donor is registered on the register of corporate donors, and<\/p>\n<p>(II) a statement is made on behalf of the corporate donor and furnished with the donation to the donee confirming that the making of the donation was approved by the corporate donor.<\/p>\n<p>(2) A statement under subparagraph (ii) of subsection (1)(a) or subparagraph (II) of subsection (1)(b) shall be in the form directed by the Standards in Public Office Commission and shall be accompanied by a statutory declaration that to the best of the knowledge and belief of the person concerned, the statement is correct in every material respect and that the person has taken all reasonable action in order to be satisfied as to the accuracy of the statement.<\/p>\n<p>(3) A statement under subparagraph (ii) of subsection (1)(a) or subparagraph (II) of subsection (1)(b) and a statutory declaration referred to in subsection (2) shall be made by one of the following persons:<\/p>\n<p>(a) in the case of a company, by the director or other officer of the company;<\/p>\n<p>(b) in the case of a body corporate other than a company or an unincorporated body of persons, by any officer of the body or any person for the time being performing the functions of an officer of the body;<\/p>\n<p>(c) in the case of a trust, by a trustee of the trust.<\/p>\n<p>(4) Notwithstanding subsection (1), a donation shall not be prohibited under that subsection where\u2014<\/p>\n<p>(a) a provider of a programme of education and training, or<\/p>\n<p>(b) the students\u2019 union or other representative body recognised by a provider of a programme of education and training,<\/p>\n<p>makes a payment to a club, society or other body, operating with the permission and on the premises of the provider of a programme of education and training, and every member of which is a student who is enrolled or registered with the provider of a programme of education and training.<\/p>\n<p>(5) Where a corporate donor makes more than one donation in the same year to the same member of a local authority or, in relation to the same election, plebiscite or campaign, to the same candidate or political party, or, in connection with the same election, plebiscite or campaign, to the same third party, all such donations shall, for the purposes of this section, be aggregated and treated as a single donation received by the person concerned and references in subsequent provisions of this section to a donation the acceptance of which is prohibited by subsection (1) shall be construed accordingly.<\/p>\n<p>(6) Where, notwithstanding subsection (1), a donation the acceptance of which is prohibited by that subsection, is made to a person referred to therein the donee shall, not later than 14 days after the receipt of the donation, either\u2014<\/p>\n<p>(a) return the donation, or in the case of a donation referred to in subsection (1) which is a monetary donation, the part of it exceeding the limit concerned, to the corporate donor and keep a written record of that return for the purposes of its being furnished to the local authority concerned, if required by it, or<\/p>\n<p>(b) notify the local authority concerned of such receipt and remit the donation, or in the case of a donation referred to in subsection (1) which is a monetary donation, the part of it exceeding the limit concerned or the value thereof to the local authority.<\/p>\n<p>(7) A local authority shall dispose of all moneys, property or goods received by it under subsection (6) in such manner as it determines.<\/p>\n<p>(8) In this section\u2014<\/p>\n<p>\u2018approved by the corporate donor\u2019 means\u2014<\/p>\n<p>(a) that a general meeting, one of the purposes of which is to consider making a donation to which this section applies, has been duly convened and conducted and approval for making the donation has been given in accordance with the rules (whether in writing or not) governing the administration and control of the corporate donor concerned and regulating its activities and such rules shall include\u2014<\/p>\n<p>(i) in the case of a company, the memorandum and articles of association of the company,<\/p>\n<p>(ii) in the case of a body corporate other than a company, the charter, statute, or other like instrument by which it is established,<\/p>\n<p>(iii) in the case of an unincorporated body of persons, the rules (howsoever described) of the body,<\/p>\n<p>(b) that a donation to which this section applies is made by a trustee in accordance with the deed of trust establishing the trust concerned which deed of trust permits the making of such a donation;<\/p>\n<p>\u2018provider of a programme of education and training\u2019 has the same meaning as it has in section 2 of the Qualifications (Education and Training) Act 1999 .\u201d.<\/p>\n<h4>Donations by intermediaries.<\/h4>\n<p>33.\u2014 The Act of 1999 is amended by inserting the following new section after section 19BB (inserted by section 32 of the Electoral (Amendment) (Political Funding) Act 2012):<\/p>\n<p>\u201c19BC.\u2014 (1) A person who makes a donation on behalf of another person shall notify in writing the candidate at an election to whom the donation is made\u2014<\/p>\n<p>(a) that the donation is made on behalf of a person other than the person making the donation, and<\/p>\n<p>(b) the name, description and postal address of the person on whose behalf the donation is made.<\/p>\n<p>(2) A person who makes a donation on behalf of another person shall notify in writing\u2014<\/p>\n<p>(a) the member of a local authority,<\/p>\n<p>(b) the political party, or<\/p>\n<p>(c) the third party,<\/p>\n<p>to whom the donation is made\u2014<\/p>\n<p>(i) that the donation is made on behalf of a person other than the person making the donation, and<\/p>\n<p>(ii) the name, description and postal address of the person on whose behalf the donation is made.\u201d.<\/p>\n<p>Amendment of section 19C of Act of 1999.<\/p>\n<p>34.\u2014 Section 19C (inserted by section 58(m) of the Act of 2001) of the Act of 1999 is amended in subsection (1) by inserting \u201c19BB,\u201d after \u201c19B,\u201d.<\/p>\n<h4>Amendment of section 19D of Act of 1999.<\/h4>\n<p>35.\u2014 Section 19D (inserted by section 58(m) of the Act of 2001) of the Act of 1999 is amended in subsection (1) by substituting \u201c\u20ac100\u201d for \u201c\u00a3100\u201d.<\/p>\n<h4>Amendment of section 19E of Act of 1999.<\/h4>\n<p>36.\u2014 Subsection (1) of section 19E (inserted by section 58(m) of the Act of 2001) of the Act of 1999 is amended\u2014<\/p>\n<p>(a) by substituting \u201c\u20ac600\u201d for \u201c\u00a3500\u201d,<\/p>\n<p>(b) by substituting the following subparagraphs for subparagraphs (i) and (ii):<\/p>\n<p>\u201c(i) the value of the donation,<\/p>\n<p>(ii) the name, description and postal address of the person by or on whose behalf the donation was made,\u201d,<\/p>\n<p>and<\/p>\n<p>(c) by inserting the following subparagraphs after subparagraph (ii):<\/p>\n<p>\u201c(iii) the date on which the donation was received,<\/p>\n<p>(iv) whether the donation was requested from the donor, and if so, the name and postal address of the person who requested the donation, and<\/p>\n<p>(v) whether a receipt issued to the donor in respect of the donation, and if so, the date on which the receipt issued and the name of the person who issued the receipt.\u201d.<\/p>\n<h4>Amendment of section 19F of Act of 1999.<\/h4>\n<p>37.\u2014 Section 19F (inserted by section 58(m) of the Act of 2001) of the Act of 1999 is amended in subsection (1) by substituting \u201c\u20ac100\u201d for \u201c\u00a3100\u201d.<\/p>\n<h4>Amendment of section 19G of Act of 1999.<\/h4>\n<p>38.\u2014 Section 19G (inserted by section 58(m) of the Act of 2001) of the Act of 1999 is amended by substituting \u201c\u20ac100\u201d for \u201c\u00a3100\u201d.<\/p>\n<h4>Amendment of section 21 of Act of 1999.<\/h4>\n<p>39.\u2014 Section 21 of the Act of 1999 is amended\u2014<\/p>\n<p>(a) in subsection (4B) (inserted by section 58(o) of the Act of 2001)\u2014<\/p>\n<p>(i) in paragraph (a) by substituting \u201csection 19B, 19BB or 19F\u201d for \u201csection 19B or 19F\u201d,<\/p>\n<p>(ii) in paragraph (b) by substituting \u201csection 19B, 19BB or 19F\u201d for \u201csection 19B or 19F\u201d, and<\/p>\n<p>(iii) by inserting the following new paragraphs after paragraph (b):<\/p>\n<p>\u201c(bb) knowingly furnishes a statement referred to in subparagraph (ii) of section 19BB(1)(a) or clause (II) of section 19BB(1)(b) (inserted by section 32 of the Electoral (Amendment) (Political Funding) Act 2012) which is false or misleading in any material respect,<\/p>\n<p>(bc) contravenes section 19BC(1) or (2) (inserted by section 33 of the Electoral (Amendment) (Political Funding) Act 2012),<\/p>\n<p>(bd) knowingly furnishes information under section 19BC(1) or (2) which is false or misleading in any material respect,\u201d,<\/p>\n<p>and<\/p>\n<p>(b) in subsection (5) (amended by section 8(e) of the Electoral (Amendment) (No. 2) Act 2009 )\u2014<\/p>\n<p>(i) in paragraph (a) by substituting \u201cor section 19B, 19BB, 19BC, 19D,\u201d for \u201cor section 19B, 19D\u201d, and<\/p>\n<p>(ii) in paragraph (a)(ii) by substituting \u201c(4A)(b), (4B)(bb), (4B)(bd), or (4B)(d)\u201d for \u201c(4A)(b), or (4B)(d)\u201d.<\/p>\n<p>PART 5<\/p>\n<h4>Political Parties \u2014 Disclosure of Accounts<\/h4>\n<h4>Amendment of section 19 of Act of 1997.<\/h4>\n<p>40.\u2014 (1) Section 19 of the Act of 1997 is amended by inserting the following subsection after subsection (4):<\/p>\n<p>\u201c(5) No payments shall be made under this section from the first day of January in any year unless and until\u2014<\/p>\n<p>(a) an annual statement of accounts and a copy of the auditor\u2019s report is furnished in accordance with section 87 to the Standards in Public Office Commission, and<\/p>\n<p>(b) the Standards in Public Office Commission has in accordance with section 88(4) notified the Minister for Public Expenditure and Reform that it is satisfied that the relevant annual statement of accounts complies with Part IX and the guidelines under section 89.\u201d.<\/p>\n<p>(2) Subsection (1) shall come into operation on the 31st day of December following the end of the period specified in subsection (3) of section 86 of the Act of 1997 in respect of the first accounts required to be audited under that section.<\/p>\n<p>Political parties \u2014 disclosure of accounts.<\/p>\n<p>41.\u2014 The Act of 1997 is amended by inserting the following new Part after Part VIII:<\/p>\n<p>\u201cPART IX<\/p>\n<p>Political parties \u2014 disclosure of accounts<\/p>\n<h4>Interpretation (Part IX).<\/h4>\n<p>83.\u2014 In this Part\u2014<\/p>\n<p>\u2018annual statement of accounts\u2019 shall be construed in accordance with section 85;<\/p>\n<p>\u2018Commission\u2019 means the Standards in Public Office Commission;<\/p>\n<p>\u2018financial year\u2019 means a period of 12 months ending on 31 December;<\/p>\n<p>\u2018guidelines\u2019 means guidelines published by the Commission under section 89.<\/p>\n<h4>Duty to keep proper books of accounts.<\/h4>\n<p>84.\u2014 (1) The appropriate officer of a political party shall keep, or cause to be kept in such form, including electronic form, as may be set out in guidelines, all proper and usual books of accounts of the political party concerned.<\/p>\n<p>(2) Books of accounts kept under subsection (1) shall\u2014<\/p>\n<p>(a) disclose at any time, with reasonable accuracy, the financial position of the political party at that time, and<\/p>\n<p>(b) enable the appropriate officer to ensure that the annual statement of accounts complies with the guidelines.<\/p>\n<p>(3) Books of accounts kept under subsection (1) shall be preserved by the appropriate officer for a period of not less than 6 years from the end of the financial year to which they relate.<\/p>\n<p>(4) Where a political party ceases to be registered under section 25 of the Act of 1992 during the period of 6 years referred to in subsection (3), the obligation to ensure that books of accounts are preserved under that subsection shall continue to be discharged by the last appropriate officer of the political party unless the Commission consents in writing to the records being destroyed, or disposed of in some other manner.<\/p>\n<h4>Annual statement of accounts.<\/h4>\n<p>85.\u2014 (1) The appropriate officer shall prepare a statement of accounts (in this Part referred to as the \u2018annual statement of accounts\u2019) in respect of the political party concerned in respect of each financial year.<\/p>\n<p>(2) The annual statement of accounts shall\u2014<\/p>\n<p>(a) comply with such requirements as to its form and contents as may be provided for in guidelines, and<\/p>\n<p>(b) be approved by the executive committee or similar body elected by the party.<\/p>\n<h4>Annual audit of accounts.<\/h4>\n<p>86.\u2014 (1) The accounts of a political party in respect of a financial year shall be audited by a public auditor.<\/p>\n<p>(2) The first accounts required to be audited under subsection (1) shall be in respect of the first financial year which commences after guidelines are published.<\/p>\n<p>(3) An audit under this section shall be carried out by the end of the period of 6 months from the end of the financial year to which the relevant accounts relate.<\/p>\n<p>(4) If it appears to the Commission that any accounts required to be audited under subsection (1) have not been duly audited within the period specified in subsection (3), the Commission may appoint a public auditor to audit the accounts.<\/p>\n<p>(5) The expenses incurred in the carrying out of an audit by a person appointed under subsection (4), including the auditor\u2019s remuneration, may be recovered by the Commission as a simple contract debt in any court of competent jurisdiction from the political party concerned.<\/p>\n<p>(6) In this section \u2018public auditor\u2019 means a public auditor for the purposes of the Industrial and Provident Societies Acts 1893 to 1978 and the Friendly Societies Acts 1896 to 1977.<\/p>\n<h4>Annual statement of accounts etc. to be furnished to Commission.<\/h4>\n<p>87.\u2014 (1) The appropriate officer shall, no later than the end of the period provided for in section 86(3), furnish to the Commission\u2014<\/p>\n<p>(a) the annual statement of accounts, and<\/p>\n<p>(b) a copy of the auditor\u2019s report (unless the auditor was appointed by the Commission under section 86(4)),<\/p>\n<p>of the political party concerned.<\/p>\n<p>(2) The Commission may at the request of the appropriate officer, by written notice extend the period specified in subsection (1) by such further period, not exceeding 14 days, as it considers appropriate.<\/p>\n<p>(3) Documents furnished to the Commission under this section shall be kept by the Commission for such period as it thinks fit.<\/p>\n<h4>Review by Commission.<\/h4>\n<p>88.\u2014 (1) The Commission shall consider every annual statement of accounts and auditor\u2019s report furnished to it under section 87 and, where it considers it appropriate to do so, shall furnish a report in writing to the Chairman of the D\u00e1il on any matter arising in relation to such statement or report.<\/p>\n<p>(2) Where the Commission, following consideration by it of an annual statement of accounts furnished to it under section 87, finds a minor error or omission in the statement, the Commission shall furnish to the appropriate officer by whom the statement was furnished details of the error or omission, as the case may be, and the Commission shall inform the appropriate officer that he or she may correct the error or make good the omission within the period of 14 days from the date on which the notification issued to the appropriate officer concerned.<\/p>\n<p>(3) (a) Where the Commission, following consideration by it of an annual statement of accounts furnished to it under section 87, is of the opinion that the statement of accounts does not comply with the guidelines, the Commission shall furnish to the appropriate officer a written notice containing details of the non-compliance and the Commission shall inform the appropriate officer that he or she may furnish comments on the matter to the Commission within 14 days from the date on which the notice issued to the appropriate officer and that any such comments will be considered by the Commission before considering the matter further.<\/p>\n<p>(b) Where the appropriate officer furnishes to the Commission his or her comments on the matter referred to in the notice furnished under paragraph (a) within the period referred to in that paragraph, the Commission shall have regard to the said comments.<\/p>\n<p>(c) Where, following consideration of any comments received by the Commission under paragraph (a), or where the appropriate officer fails to make any comments under that paragraph, and the Commission continues to be of the opinion that there may have been non-compliance with the guidelines it shall report the matter (together with any relevant document or other thing in its possession) to the Minister for Public Expenditure and Reform and the Chairman of the D\u00e1il.<\/p>\n<p>(4) Where the Commission is satisfied that the annual statement of accounts complies with this Part and with the guidelines, the Commission shall notify the Minister for Public Expenditure and Reform accordingly.<\/p>\n<p>(5) The Commission may make such inquiries as it considers appropriate and may require any person to furnish any information, document or thing in the possession or procurement of the person which the Commission may require for the performance of its functions under this Part.<\/p>\n<p>(6) Where the appropriate officer fails to comply with section 87, the Commission shall\u2014<\/p>\n<p>(a) furnish a statement to that effect to the Chairman of the D\u00e1il and the Minister for Public Expenditure and Reform, and<\/p>\n<p>(b) publish details of the non-compliance on the Commission\u2019s website.<\/p>\n<h4>Guidelines.<\/h4>\n<p>89.\u2014 (1) For the purpose of providing practical guidance to political parties with respect to keeping proper books of accounts and preparing the annual statement of accounts and auditor\u2019s report, the Commission shall prepare and publish guidelines.<\/p>\n<p>(2) Before publishing guidelines under this section, the Commission\u2014<\/p>\n<p>(a) shall obtain the consent of the Minister,<\/p>\n<p>(b) may publish in such manner as the Commission considers appropriate a draft of the guidelines and shall give persons 28 days from the date of publication of the draft guidelines within which to make written representations to the Commission in relation to the draft guidelines, or such further period, not exceeding 28 days, as the Commission in its absolute discretion thinks fit, and<\/p>\n<p>(c) following consultation and, where relevant, having considered the representations, if any, made, shall submit the draft guidelines to the Minister for his or her consent to its publication under this section, with or without modification.<\/p>\n<p>(3) Where the Commission publishes guidelines, it shall publish a notice of such publication in Iris Oifigi\u00fail and that notice shall\u2014<\/p>\n<p>(a) identify the guidelines,<\/p>\n<p>(b) specify the matters relating to the books of accounts and the annual statement of accounts in respect of which the guidelines are published, and<\/p>\n<p>(c) specify the date on which the guidelines shall come into operation.<\/p>\n<p>(4) The Commission may, with the consent of the Minister, and following consultation with any other person or body that the Commission considers appropriate or that the Minister directs, amend or revoke any guidelines prepared and published by it under this section.<\/p>\n<p>(5) Where the Commission amends or revokes guidelines published under this section, it shall publish notice of the amendment or revocation, as the case may be, in Iris Oifigi\u00fail.<\/p>\n<p>(6) The Commission shall, as soon as practicable after it publishes guidelines\u2014<\/p>\n<p>(a) furnish a copy of the guidelines, and where guidelines have been amended, a copy of the guidelines so amended, to each political party, and<\/p>\n<p>(b) make available for public inspection, without charge, at its principal office during normal working hours and on the Commission\u2019s website\u2014<\/p>\n<p>(i) a copy of the guidelines, and<\/p>\n<p>(ii) where guidelines have been amended, a copy of the guidelines so amended.<\/p>\n<p>Public inspection of annual statements of accounts.<\/p>\n<p>90.\u2014 As soon as reasonably practicable after receiving an annual statement of accounts and auditor\u2019s report under section 87 the Commission shall make a copy of the statement and report available for public inspection, without charge, at its principal office during normal working hours and on the Commission\u2019s website.\u201d.<\/p>\n<p>PART 6<\/p>\n<h4>State Funding of Political Parties and Gender Balance<\/h4>\n<h4>Amendment of section 17 of Act of 1997.<\/h4>\n<p>42.\u2014 Section 17 of the Act of 1997 is amended\u2014<\/p>\n<p>(a) in subparagraph (i) of subsection (2)(b) by substituting:<\/p>\n<p>(i) \u201cgeneral increase or decrease\u201d for \u201cgeneral increase\u201d, and<\/p>\n<p>(ii) \u201cshall be increased or decreased\u201d for \u201cshall be increased\u201d,<\/p>\n<p>(b) in subsection (4)\u2014<\/p>\n<p>(i) by substituting the following paragraphs for paragraphs (b) and (c):<\/p>\n<p>\u201c(b) the name of each candidate elected,<\/p>\n<p>(c) the name of each candidate who was not elected to whom the greatest number of votes credited at any stage of the counting of votes exceeds one quarter of the quota, and\u201d,<\/p>\n<p>and<\/p>\n<p>(ii) by inserting the following new paragraph after paragraph (c):<\/p>\n<p>\u201c(d) the gender of each candidate,\u201d,<\/p>\n<p>and<\/p>\n<p>(c) by inserting the following subsection after subsection (4A) (inserted by section 50(c)(iv) of the Act of 2001):<\/p>\n<p>\u201c(4B) (a) Payments calculated in accordance with this Part shall be reduced by 50 per cent, unless at least 30 per cent of the candidates whose candidatures were authenticated by the qualified party at the preceding general election were women and at least 30 per cent were men.<\/p>\n<p>(b) Paragraph (a)\u2014<\/p>\n<p>(i) comes into operation on the polling day at the general election held next after section 42 of the Electoral (Amendment) (Political Funding) Act 2012 comes into operation, and<\/p>\n<p>(ii) ceases to have effect on the polling day at the general election held next after the expiration of 7 years from the polling day specified in subparagraph (i).<\/p>\n<p>(c) Payments calculated in accordance with this Part shall be reduced by 50 per cent, unless at least 40 per cent of the candidates whose candidatures were authenticated by the qualified party at the preceding general election were women and at least 40 per cent were men.<\/p>\n<p>(d) Paragraph (c) comes into operation on the day after the day on which paragraph (a) ceases to have effect.\u201d.<\/p>\n<h4>Amendment of section 46 of Act of 1992.<\/h4>\n<p>43.\u2014 Section 46 (amended by section 1(a) of the Electoral (Amendment) Act 2007 ) of the Act of 1992 is amended by substituting the following subsection for subsection (3):<\/p>\n<p>\u201c(3) Each nomination paper shall state the names (the surname being stated first), the address, the occupation (if any) and the gender of the candidate.\u201d.<\/p>\n<h4>Amendment of section 127 of Act of 1992.<\/h4>\n<p>44.\u2014 Section 127 of the Act of 1992 is amended in subsection (1) by inserting \u201c, of the gender of each candidate\u201d after \u201cin the case of a contested election\u201d.<\/p>\n<!--themify_builder_content-->\n<div id=\"themify_builder_content-27343\" data-postid=\"27343\" class=\"themify_builder_content themify_builder_content-27343 themify_builder tf_clear\">\n    <\/div>\n<!--\/themify_builder_content-->\n","protected":false},"excerpt":{"rendered":"<p>Political Funding The Electoral (Amendment) (Political Funding) Act 2012 amends he Electoral Act 1997, the Local Elections (Disclosure of Donations and Expenditure) Act 1999 and the Electoral Act 1992 to provide for: a ban on the acceptance of donations over \u20ac200 for political purposes from a corporate donor unless the donor has registered with the [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_exactmetrics_skip_tracking":false,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0,"footnotes":""},"categories":[207],"tags":[],"_links":{"self":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts\/27343"}],"collection":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/comments?post=27343"}],"version-history":[{"count":13,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts\/27343\/revisions"}],"predecessor-version":[{"id":34283,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts\/27343\/revisions\/34283"}],"wp:attachment":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/media?parent=27343"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/categories?post=27343"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/tags?post=27343"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}