A BUILD 4 ABUNDANCE PRACTICE
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🇮🇪 Republic of Ireland

ai4abundance.org/ireland · One regulator, a governance code declared publicly every year, and a donation relief that pays the charity rather than the donor. This is not a variant of the UK regime.

What matters here

FeatureWhy it changes our advice
Charities RegulatorRegistration and oversight under the Charities Act 2009, across roughly 11,500 charities
Annual report, ten months after year endFiling late is an offence under the Act. The Regulator has removed charities from the register and brought prosecutions for it
Charities Governance CodeComply or explain, and the position must be declared in the annual report. That declaration has been required since 2021 and it is visible
Charitable Donation Scheme, not Gift AidRelief under section 848A goes to the charity, grossed up at 31%, on donations of €250 or more in a year, and it needs a CHY number and donor certificates. The modelling is nothing like Gift Aid
EU GDPRIreland sits under EU GDPR and the Data Protection Commission, not UK GDPR
Charities SORP, new editionThe new SORP, published 31 October 2025 for periods beginning on or after 1 January 2026, covers the Republic too
Pages that will live here

Charitable Donation Scheme modelling and CHY3 tracking · trustee packs aligned to the Charities Governance Code · AI policy under EU GDPR · annual report preparation for the Regulator

What we do here

The regulator, the statute, the governance code and the donation relief named here were checked against primary and official sources on 12 November 2026. The United Kingdom is a separate set of jurisdictions and has its own page. Nothing here is legal or tax advice.

Irish charity or foundation?

Your Governance Code declaration is public. We build the evidence that sits behind it.