Charitable Donations

School are entitled to avail of the scheme of tax relief for donations of money or designated securities to “eligible charities” and other “approved bodies” under section 848a Taxes Consolidation Act 1997. To claim the relief the donor must complete an “Appropriate Certificate” (also referred to as a “CHY2 Appropriate Certificate”) and forward it to the school to allow it to claim the grossed up amount of tax associated with the donation. The information requested on the Appropriate Certificate is the donor’s name, address, PPS number, tax rate, telephone number, signature and the gross amount of the donation.

The information contained on the appropriate certificate necessary for the tax relief claim should not be used for further purposes or disclosed to third parties. See Guidance issued by the Office of the Data Protection Commissioner. The certificates and the copy of the school claim form must be stored in a secure location and for the required period only. The information should be shredded and disposed of carefully after the required period, taking into account Revenue auditing requirements.