New Limits on Disclosure of Political Donations


Political donations are not required to be disclosed in the directors’ report if they are less than €200 (this was previously €5,079).  The disclosure must be sufficient to identify:

S1 432 of 2012 commences this amending section from 7th November 2013.  These disclosures are also required in annual returns to the Companies Registration Office made up to a date on or after 7th November 2013 and annual returns made to the Registrar of Friendly Societies by a trade union or a society registered under the Industrial and Provident Societies Act 1893-1978 or the Friendly Societies Act 1896-1977. 

A corporate donor intending to make such a donation in excess of €200 in any particular year to certain persons (specified in the section) must apply to the Standards in Public Office Commission to be entered on the register of corporate donors; see www.sipo.gov.ie for further details.

Brian Dignam is Partner in OSK. OSK are one if the leading Accountants in Dublin. Contact OSK for all your tax and accounting services today.

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