Tax Effective Giving

Not at all. It won't cost you a cent in tax or affect your tax status in any way.

After the end of any year in which your donations total €250 or more, GOAL will send you a CHY3 tax form to complete (unless you have already completed one for that period). GOAL will then put in a rebate claim. When the Revenue Commissioner is satisfied you have paid a level of tax equal to the rebate, they will pay the charity. Please send your completed certificate to GOAL, not Revenue.

GOAL
PO Box 19
Dun Laoghaire
FREEPOST
DN6084

Your tax relief is worth an estimated 44.93% (45%) and is eligible on donations totalling €250 or more. For example, if you donate €250 to GOAL, we can claim an additional €112.33 - making your donation worth €362.33!

Yes, the notional rate is 31% of your before tax income. However, because your donation is made after tax, the Revenue Commissioner "grosses-up" to take account of your notional income tax. The gross donation is 100% / (100%-31%) = 144.93% of the net donation, so the tax relief works out as 44.93% of the net donation.

The amount of tax you pay should at least equal the tax rebates that the charity claims in respect of your donations. For example, if you donated €1,000 to GOAL, your tax paid for that year should be at least €449. If not, the Revenue Commissioner will not give a full rebate to the charity.

Tax relief for charities is no longer related to the actual rate of tax the donor pays. It is a blended rate of 44.93% (45%) for all donors.

Any donations which you paid yourself (not on behalf of or refunded by another party) from which you and people connected with you obtained no tangible benefit. If you bought a raffle ticket, raised sponsorship from others, or sponsored someone else to do an event, this would not qualify.

Yes, if you are jointly assessed as a couple.

You are eligible for tax relief if you have a pension, investments or any other means on which you pay either income tax or capital gains tax.

The total donations to approved bodies with which you are formally associated may qualify for tax relief is limited to 10% of your total income for that year - any excess of donations above that to bodies with which you are associated will not qualify for tax relief.

Since 1 Jan 2013, self-assessed and PAYE taxpayers are treated the same - all tax relief goes to the charity, not the taxpayer.

You should still complete a CHY3 form. When your tax is paid the Revenue Commissioner's system will trigger the addition of the tax relief which will arrive in their next scheduled payment to GOAL.

For the charity to obtain a tax rebate from the Revenue Commissioner, you must have resided in Republic of Ireland for the year in question and pay income and/or capital gains tax.

No, the enduring certificate is not a commitment on your part to pay anything. It simply gives GOAL the evidence we need to claim tax relief on any donations over €250 made in any of the five years covered by the CHY3 Certificate.

You don't need to. Under the new system, GOAL does not need to know whether you are PAYE or self-assessed, or what tax rate you pay. All GOAL needs is your signature and PPS number, which you can find on most tax/social welfare documents addressed to you. The charity will retain this number securely and only for the purposes of obtaining tax rebates on your donations.

If you prefer to provide a certificate on an annual basis, GOAL can send you an Annual Certificate (CHY4). However, it is more effective if you complete an Enduring Certificate (CHY3) because it will make your donations tax-effective for a five-year period without the need for additional paperwork.

Yes, and you will be able to do so without further paperwork. It would be helpful if you supplied your phone number and/or email on your initial CHY3 form so that we can contact you about renewal when it is needed.

The scheme was different then. If you were a PAYE-taxpayer and gave more than €25 to GOAL in 2012 you will need to complete a CHY2 form, if you have not already done so. If you were self-assessed in this year you can claim tax relief on donations of over €250 at your marginal rate of tax. All claims should be made in your self-assessment tax return by 31 December of the fourth year after you paid the relevant donations.

You can cancel an Enduring Certificate (CHY3) at any stage by contacting the charity directly.