Political Donations – Notice for Third Parties
A third party that receives a monetary donation in excess of €100 is required to register with their local authority, to open a political donations account and to submit a statement from a financial institution with a certificate and statutory declaration to their local authority not later than 31 March each year.
'Third party', in relation to a local election, plebiscite or campaign, means any person, other than a political party registered in the Register of Political Parties under Part III of the Act of 1992 or a candidate at an election, who accepts, in any particular year, a donation the value of which exceeds €100".
The deadline for reporting of political donations received in 2023 is 31st March 2024.
See guidelines for third parties concerning donations for political purposes, including declaration forms, in the document below.