This article gives general information on the Charitable Donation Scheme for companies (section 848A of the Taxes Consolidation Act 1997) as we understand it in October 2026. It is not tax advice. Revenue's Tax and Duty Manual Part 36-00-17 sets out the detail; check how it applies to your company with your tax adviser.
No law in Ireland makes a company spend on CSR, but many give to charities every year. The tax system recognises it: under the Charitable Donation Scheme, a company can deduct its donations to approved bodies when it works out its profits. The relief is simple in principle. In practice it depends on a few details that are easy to lose track of over a year: who the money went to, how much each body received, whether it was really a donation, and when it was paid.
What the scheme says
- A deduction, not a credit: a company deducts a "relevant donation" as if it were a trading expense (or, for an investment company, a management expense) in the accounting period in which it is paid. The rules are in section 848A and Schedule 26A of the Taxes Consolidation Act 1997.
- To an approved body: approved bodies include charities authorised by Revenue as eligible charities, schools, certain higher education institutions and some other bodies. A charity applies to Revenue for the authorisation through ROS; it lasts up to five years, and the charity appears on Revenue's published lists with its CHY number.
- At least €250 to one body in the period: the donations to any one approved body must add up to at least €250 in the accounting period. Instalments, such as a monthly standing order, count towards it. For an accounting period shorter than 12 months, the €250 is reduced proportionately.
- Money or designated securities: the donation is money, or designated securities such as listed shares. Gifts of goods or services are not relevant donations.
- No strings, no benefit: the donation must not be repayable, and neither the company nor anyone connected with it may receive a benefit in return. That is why sponsorship, where the charity promotes your company, does not qualify.
Two numbers that are easy to mix up
Most charities in Ireland have two different numbers. The Registered Charity Number (RCN) comes from the Charities Regulator, which keeps the public register of charities; it has 8 digits and starts with 20. The CHY number is Revenue's tax reference for the charity. For the Charitable Donation Scheme, the CHY number and the authorisation behind it are what matter, and the authorisation has to be in force when you pay. The Charities (Amendment) Act will require charities to show their RCN on their public materials; that requirement is expected to take effect later in 2026. Record both numbers, and the date the CHY authorisation runs to.
What to record for each payment
- The date it was paid, not the date it was promised, because the deduction follows the accounting period of payment.
- The body that received it, with its CHY number and the period its authorisation covers.
- Donation or sponsorship: anything that buys your company publicity, tickets, hospitality or another benefit is sponsorship or a business expense, not a donation.
- Cash or in-kind: equipment, products or staff time given to a charity are worth reporting, but they are not relevant donations under the scheme.
- The receipt from the charity, kept with the payment.
An illustrative example
Take a company whose accounting period runs from 1 January to 31 December 2026. By December its records show:
- €5,000 to a children's charity in four quarterly instalments of €1,250. The charity's CHY authorisation was in force all year. All €5,000 counts.
- €1,500 to a homeless charity: €750 in March and €750 in September. Its CHY authorisation ran to 30 June and had not been renewed by September. The €750 paid in March counts; the September payment needs checking.
- €200 to a local sports club's youth programme. Even if the club were an approved body, €200 is below the €250 minimum for the period.
- €400 to a community group with no CHY number. It does not count unless the group is an approved body.
- €2,000 to sponsor a charity fun run, with the company's logo on the race shirts. This is sponsorship, a business expense, not a donation.
Deductible under the scheme: €5,750, with two payments to check and the sponsorship shown on its own. The figures are invented to show the method; your tax adviser confirms the treatment.
Beyond the tax return
The same records feed the community section of your annual report. Many companies report community investment in the B4SI shape: cash, time, in-kind and management costs. Groups in scope of the CSRD, which the EU's Omnibus I Directive (2026) narrows to companies with more than 1,000 employees and more than €450 million net turnover, can use the same activity and volunteering records for their community figures under ESRS S3 and S1.
Doing it in CorpHands
Record each charity's RCN and CHY number, with the date the CHY authorisation runs to, and mark each payment in the budget as a donation or sponsorship, cash or in-kind. Set the fiscal year to match your accounting period. The Giving and reporting page then lists the cash donations of the period by charity: a charity counts when it has a CHY number in force on the payment date and €250 or more in the period. Charities to check are listed with the reason (no CHY number, CHY not in force for some payments, or below €250), and sponsorship and in-kind gifts are shown separately. CorpHands uses the €250 minimum as it stands; for a period shorter than 12 months, check the reduced minimum with your adviser. Download the CSV or the Ireland report pack for your adviser. See how it works.