Since January 2013 tax relief on donations are paid directly to the charity, applying equally to PAYE and self-assessed donors.
Tax relief is permitted at a rate of 31%, regardless of the donor’s actual tax rate, thus valuing all donations from the public equally.
To allow Gort Cancer Support Group CLG claim the tax relief you must complete one of the following forms and give it to the organisation:
CHY3 Cert – Enduring Certificate
What is the benefit?
Up to 45%! For example if you donate €250, Gort Cancer Support can claim an extra €112.25 from Revenue, making your donation worth €362.25.
What donations are eligible?
If you are a taxpayer (self-employed, PAYE or joint-assessed) the donations you make to a charity can be eligible for a refund from Revenue – but only by the charity. You cannot claim the tax yourself.
I am self-employed, can I claim it myself?
Not anymore. Since 2013 self-employed people can no longer claim tax relief. Only charitable organisations can claim it on their behalf.
Does signing the form cost me anything?
Signing the CHY3 will not cost you a cent or impact your personal tax situation.
How much tax do I/my partner need to have paid to make my donation eligible?
You don’t need to be working full time or be paying a large amount of tax. Often, people pay tax on other forms of income such as pensions, social welfare payments and investments etc. For example, if you donated €250 the tax rebate would be €112.33, so you would only need to have paid €112.33 in tax in the whole year.
What information do we need on the form?
If your donations are eligible for taxback, all we need is your PPS number, name and address. If you are ‘associated’ with Gort Cancer Support, you will need to tick the relevant box.
What does ‘associated’ with the approved body (i.e. Gort Cancer Support charity) mean?
You do not need to tick this box unless you are an employee or board member of Gort Cancer Support. Donors and volunteers are not considered as being ‘associated’ with Gort Cancer Support.
Do I have to share my tax details?
You don’t need to tell us how much you earn or what tax rate you pay. All we need is your PPS number which we retain securely for the purpose of submitting an end of year claim to Revenue from all donations received over €250. Revenue requires PPS numbers to calculate the value of the refund on donations which they deem to be eligible. We comply with data protection regulations at all times.
Will I have to donate for 5 years if I sign the CHY3?
No. Signing the CHY3 simply means that if you choose to support us during the next five years we can claim the tax back without asking you to sign another form; saving postage and admin time. However, if you would prefer not to sign the five year form you can complete an annual CHY4 form, valid for one year – just let us know and we can send you this.
What if I support more than one charity?
Each charity can claim the tax relief and Revenue will do the calculation, allocating the refund depending on how much tax you paid during the year.
We hope this will help to answer any questions you may have about the Charity Tax Rebate Scheme. The official notes provided by Revenue are with your CHY3 form and will provide you with additional information and you can find more information on Revenue.ie