Enduring Certificate - Donor Consent for Donation of Income Tax Relief to Charities and Other Approved Bodies

Sep 19, 2026

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Enduring Certificate donor consent form authorizes a charity or other approved body to claim part or all of the donor’s personal income tax relief for relevant years. It states consent scope, validity across the tax year and the subsequent four years, PPSN use limits, residency requirements, and donation qualifying rules. It also explains constraints on repayments, restrictions linked to total income and association limits, and includes an illustrative gross-up example with refund handling guidance.

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FormatPDF

Pages3

Reading Time1 min

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Enduring Certificate

Donor Consent for Donation of Income Tax Relief

Guidance Notes for Completion

Charitable Donation Scheme background

Approved bodies

Example and refund limits

ENDURING CERTIFICATE DONOR CONSENT FOR DONATION OF INCOME TAX RELIEF TO CHARITIES AND OTHER APPROVED BODIES This form should be: • completed by donors who are individuals who wish to allow charities to claim their tax relief on donations AND • once completed, given directly to the charity / approved body NB: If you complete and submit this form to a charity or approved body, you are allowing the charity / approved body to claim part or all of your personal tax relief for the relevant years (see Guidance Notes hereunder) Name of Donor: PPSN: Address (incl. Eircode): Name of eligible charity or other approved body (referred to as an approved body): First tax year to which this certificate applies: | 2 | 0 | | | | --- | --- | --- | --- | I understand the following, 1. There is no obligation on me to complete this form in respect of my donations 2. This certificate is valid for the above tax year and each of the four following tax years, unless I notify the approved body of its cancellation. 3. The approved body may apply to the Revenue Commissioners for my personal income tax relief in respect of my donations during the lifetime of this certificate and any tax repaid to the body cannot be claimed by me, or repaid to me, or to any other approved body. *see example below 4. I grant permission to the approved body to use my PPSN solely for the purpose of claiming my personal income tax relief on my donations during the lifetime of this enduring certificate ora renewed enduring certificate. 5. I must be resident in the State for each tax year in which I make a donation. 6. My donation, or donations, must amount in aggregate to at least €250 in a tax year and be in the form of money and / or designated securities and that income tax relief will not apply to the aggregate of my donations to an approved body or bodies in a tax year in excess of €1,000,000 . 7. Neither I, nor any person connected with me, can receive a benefit from the approved body in consequence of making a donation. 8. My donation cannot be subject to a condition as to repayment nor can it be conditional on, or associated with, the acquisition of property by the approved body other than by way of gift, from me or a person connected with me. 9. The amount of my aggregate annual donations to an approved body or bodies with which I am associated (see Notes) will be restricted to an amount equal to 10% of my total income for the tax year in question and that income tax relief will not apply to any donations in excess of that amount. 10. I must pay income tax for any tax year in which I make donations of an amount equal to the income tax on the grossed up amount of the donations in order for the approved body to receive a refund of tax (see Notes) . 11. Relief under this scheme for donations by individuals is relief from income tax. Please tick R the box if you are associated with the approved body named in this certificate (see note 6 hereunder) You are associated with an approved body if at the time you make a donation you are an employee or member of the body, or of another approved body which is associated with the body. Signature: Date: | D | D | M | M | Y | Y | | --- | --- | --- | --- | --- | --- | PLEASE FORWARD YOUR COMPLETED CERTIFICATE TO THE APPROVED BODY RPC018177_EN_WB_L_2 Guidance Notes for completion of Enduring Certificate The Charitable Donation Scheme operates under the provisions of section 848A Taxes Consolidation Act (TCA) 1997. This section provides for a uniform scheme of tax relief for donations to approved bodies. The legislation provides that donors who are PAYE or self-assessed may also donate their personal tax relief in respect of charitable donations to the charity / approved body, should they wish to do so. For the purposes of the Charitable Donations Scheme (CDS) a donation is grossed up at the rate of 31% . The approved body is deemed to have received the grossed-up amount

FAQs

What does completing and submitting the Enduring Certificate allow the charity to do?

It authorizes the approved body to claim part or all of the donor’s personal income tax relief on the donor’s donations for the relevant years.

How long is the Enduring Certificate valid?

It is valid for the first tax year stated and each of the four following tax years, unless the approved body is notified of cancellation.

Can the donor receive any repayment of tax already repaid to the approved body?

No. Any tax repaid to the approved body under the scheme cannot be claimed by the donor, repaid to the donor, or repaid to any other approved body.

Sep 19, 2026

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