S. 848A of the Taxes Consolidation Act 1997 provides for tax relief for donations to eligible charities.  The Ballinglen Arts Foundation is an eligible charity.  



Donations by Irish resident taxpayers
Where a donation of €250 or more is made in any tax year by an individual (whether a self-assessed or PAYE taxpayer) the tax relief on the donation can be claimed by the relevant charity rather than the donor. In order for the charity to claim the tax relief the donor is requested to complete and submit either a CHT3 Cert (Enduring Certificate) or a CHY4 Cert (Annual Certificate) to enable Ballinglen to claim the tax relief on the amount of the donation made.


CHY3 Cert can be downloaded here

CHY4 Cert can be downloaded here

Donations by an Irish corporate
Where a company makes a donation of at least €250 per charity it is entitled to claim a deduction for such a donation as if it were a trading expense of the company for the accounting period in which the donation is paid.