What it is
No Irish law requires companies to spend on CSR. What Irish companies are asked for is different: which donations they can deduct for Corporation Tax, how much they invest in communities, and, for the largest groups, community figures for their CSRD sustainability statement. The Giving and reporting page answers all three from the same records, for one fiscal year.
Charitable Donation Scheme. Under section 848A of the Taxes Consolidation Act 1997 (Revenue's Tax and Duty Manual Part 36-00-17), a company deducts a donation to an approved body as if it were a trading expense, in the accounting period in which it is paid. The donations to one body must total at least €250 in the period (instalments count), and must not be repayable or benefit the company or anyone connected with it, so sponsorship doesn't count. The page lists the cash donations paid in the period, charity by charity. A charity counts when it has a CHY number in force on the payment date and received €250 or more in the period. Charities to check are listed with the reason, and sponsorship and in-kind gifts are shown separately.
Community investment and CSRD figures. The page sets out your inputs in the shape of the B4SI framework: cash, time and in-kind. It also shows the community figures for CSRD reporting: community activities and people helped (ESRS S3-4), and volunteering hours and volunteers as entity-specific information. The figures are based on Revenue guidance, the B4SI framework and the CSRD as amended by the Omnibus I Directive (2026); they are general information, not tax advice.
What you can use it for
- Get the total you can deduct under the Charitable Donation Scheme for the accounting period, with the amount paid and deductible for each charity.
- Find the charities to check: no CHY number recorded, a CHY authorisation not in force for some payments, or less than €250 in the period.
- See cash payments that are not linked to a charity, so you can link them.
- Report B4SI inputs: cash, time (approved hours × the value of a volunteer hour) and in-kind. Management costs are not recorded in CorpHands; add them yourself.
- Report community figures for CSRD: community activities, people helped (confirmed), volunteering hours and volunteers.
- Download a CSV, or the Ireland report pack from the ESG report.
How to do it
Get your records right
- Set the fiscal yearIn Settings → Reporting, set the fiscal year to start in the first month of your accounting period. The page shows which period it covers.
- Record CHY numbersOn each charity, add its Registered Charity Number and its Revenue CHY number, with the date the CHY authorisation runs to.
- Mark each paymentWhen you record a payment in the budget, choose Donation or Sponsorship, and cash or in-kind. Only paid amounts dated in the year count.
- Link payments to charitiesChoose the charity on each payment, so it is counted against the right body.
Read the page
- Open the pageGo to CSR workspace → Giving and reporting and choose the year.
- Corporation TaxRead the deductible donations, the charities to check, in-kind gifts and sponsorship. Fix the records of the charities to check, or confirm them with your adviser.
- B4SI inputsRead cash, time and in-kind, and the basis of each figure.
- CSRD figuresRead community activities, people helped, volunteering hours and volunteers. The full framework sheet is in Reports.
Download
- CSVSelect Download CSV for the year.
- Ireland report packFor the whole year in one spreadsheet, go to the ESG report and download the Ireland report pack.
- CheckConfirm the tax figures with your adviser before they go into the return.
Tips and good practice
- Record the CHY number and its expiry date before the year end. Donations to a charity without one are listed as charities to check, not deductible donations.
- The Registered Charity Number (Charities Regulator) and the CHY number (Revenue) are different numbers. The CHY number is the one that matters for the scheme.
- For an accounting period shorter than 12 months, the €250 minimum is reduced proportionately. CorpHands uses €250; check short periods with your tax adviser.
- Donated designated securities, such as listed shares, also count. Record them as cash payments with a note.
- The value of a volunteer hour is set in Settings. New Irish companies start at €32, based on CSO average hourly earnings (Q2 2026); use your own cost if you have it.
- Staff volunteering in company time is a normal business cost, not a donation. It appears under B4SI time, not in the deductible donations.
- CorpHands does not process donations. Your company pays charities directly.
Questions
Does CorpHands claim the tax relief for us?
No. It gives you the figures and the payments behind them. Your company and its tax adviser complete the Corporation Tax return.
Why is a donation not in the deductible total?
It is not paid, not dated in the year, not in cash, marked as sponsorship, the charity has no CHY number in force on the payment date, or it received less than €250 in the period. The charities to check are listed with the reason.
Do schools and other approved bodies count?
Yes, under the scheme approved bodies include schools, certain higher education institutions and others as well as charities. CorpHands counts a body when its CHY number is recorded; for other approved bodies, check the treatment with your adviser.
Does CorpHands produce our CSRD sustainability statement?
No. It supplies community figures with their source. Climate and other disclosures come from elsewhere, and your sustainability team decides what is material.