Making a cross-border donation from Ireland*

COUNTRY: Ireland

PARTNER: COMMUNITY FOUNDATION FOR IRELAND, 3rd Floor Phibsborough Tower, Phibsborough Road, Dublin 7

CONTACT: Ms Helen Beatty [email protected] (+ 3531 874 7354 )

Due to legal and fiscal circumstances, the Irish partner, Community Foundation for Ireland will only operate as receiving partner, guaranteeing due diligence for Irish beneficiaries. Outgoing donations from Ireland will not be transferred through TGE. Foreign beneficiaries with Irish donors must register for Irish Charity Regulatory Authority and deal directly with their donations.Our Irish partner is only operating as receiving partner since Irish tax law allows foreign charities to register with the Irish Charities Regulator.

You can find out more information on the website of the Irish Charity Regulatory Authority.

To register as a charity in Ireland make sure you can answer yes to the following questions:

> Does your organisation have exclusively charitable purposes?
Charitable purposes are those for the prevention or relief of poverty or economic hardship, the advancement of education, the advancement of religion or any other purpose that is of benefit to the community (purposes that are of benefit to the community include – but are not limited to – integration of the disadvantaged, promotion of health, environmental protection, animal welfare and the arts).

> Does your organisation provide a clear public benefit, in this country or elsewhere?
A public benefit is something which is beneficial in an identifiable way to the general public, or a section of the public.

If you can answer yes then you apply to the Irish Charity Regulatory Authority.

There are then three steps:

1. Apply for an online account for your charitable organization.
2. Create an account for your charitable organization.
3. Submit application.

You must be registered as a charity for two years prior to getting tax status and the ability to reclaim tax for your donors.