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CHY3 Cert: Enduring Certificate

This document is an enduring certificate for tax relief on donations to eligible charities. It allows donors to provide permission for an approved charity to claim tax relief on their donations for a period of 5 years. The certificate includes information on eligible charities, how to complete the certificate, limits on tax relief amounts, and notes on tax implications. Donors certify they understand the tax relief scheme and will notify the charity if their situation changes.

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27 views4 pages

CHY3 Cert: Enduring Certificate

This document is an enduring certificate for tax relief on donations to eligible charities. It allows donors to provide permission for an approved charity to claim tax relief on their donations for a period of 5 years. The certificate includes information on eligible charities, how to complete the certificate, limits on tax relief amounts, and notes on tax implications. Donors certify they understand the tax relief scheme and will notify the charity if their situation changes.

Uploaded by

Brian Wynne
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as PDF, TXT or read online on Scribd
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CHY3 Cert

ENDURING CERTIFICATE

SECTION 848A TAXES CONSOLIDATION ACT (TCA) 1997


TAX RELIEF FOR DONATIONS TO ELIGIBLE CHARITIES AND OTHER APPROVED BODIES

This form should be completed by donors who are individuals in respect of donations made on or after
1 January 2013.
N.B. You should not complete Form CHY4 (Annual Certificate) for a tax year if you have completed, or
intend to complete, a Form CHY3 for the same year.
PLEASE REFER TO THE NOTES OVERLEAF BEFORE COMPLETING THIS FORM
COMPLETE IN BLOCK LETTERS

PART A

Name of Donor:
PPS Number:
Address:

Phone No.:
Email Address:

PART B

Name of eligible charity or other approved body (hereinafter referred to as an approved body):
First tax year to which this certificate applies (cannot be earlier than 2013):

PART C

I certify that this certificate is valid for the tax year specified in Part B and each of the four following tax
years, unless I notify the approved body of its earlier cancellation.
I understand that the approved body referred to in Part B may apply to the Revenue Commissioners for tax
relief under section 848A TCA 1997 in respect of donations made by me to that body during the lifetime of
this certificate and that any tax repaid to the body shall not be repaid to me or to any other approved body.
I grant permission to the approved body referred to in Part B to use my PPS Number for the purpose of
claims for tax relief under section 848A TCA 1997 in respect of donations made by me to that body during
the lifetime of this enduring certificate or a renewed enduring certificate.
I understand I must advise the approved body immediately of any change in my circumstances that would
affect the bodys entitlement to claim tax relief in respect of my donations.
I am aware that for the purposes of tax relief under section 848A TCA 1997 on donations to an approved
body
(a)

I must be resident in the State for each tax year in which I make a donation.

(b)

A donation, or donations, must amount in aggregate to at least 250 in a tax year and be in the
form of money and/or designated securities and that tax relief will not apply to the aggregate of my
donations to an approved body or bodies in a tax year in excess of 1,000,000.

(c)

Neither I, nor any person connected with me, can receive a benefit from the approved body in
consequence of making a donation.

(d)

A donation cannot be subject to a condition as to repayment nor can it be conditional on, or


associated with, the acquisition of property by the approved body other than by way of gift, from me
or a person connected with me.

(e)

The amount of my aggregate annual donations to an approved body (or bodies) with which I am
associated (see Notes) will be restricted to an amount equal to 10% of my total income for the tax
year in question and tax relief will not apply to any donations in excess of that amount.

(f)

I must pay income tax and/or capital gains tax for any tax year in which I make donations of an
amount equal to the income tax on the grossed up amount of the donations in order for the
approved body to receive a refund of tax (see Notes).

Please tick the box if you are associated with the approved body named in this certificate (see Notes)

Signature:

Date:

(DDMMYY)
PLEASE FORWARD YOUR COMPLETED CERTIFICATE TO THE APPROVED BODY REFERRED TO IN PART B.

Notes to CHY3 Cert


Background
Tax relief under section 848A TCA 1997 in respect of donations made on or after 1 January 2013 by
individuals (whether self-assessed or PAYE-only taxpayers) to an approved body is allowed to the approved
body rather than to the donor.
A donation which satisfies the conditions of section 848A is grossed up at the specified rate (currently 31%)
and the approved body is deemed for the purposes of the relief to have received the grossed up amount
net of tax deducted at the specified rate.
For example, Joan makes a cash donation of 1,000 to an approved body in the tax year 2013. Under the
tax relief scheme the body is deemed to have received a donation of 1,449.27 (i.e. 1,000 grossed up at
31%) less tax deducted of 449.27. On the assumption that Joan has paid income tax for 2013 of at least
449.27, the approved body can obtain a refund of that amount from Revenue after the end of the tax year
2013.
The amount repaid to an approved body for any tax year cannot exceed the amount of tax paid by the
donor for that year. For example, if Joans income tax liability for 2013 is 350 (which she has paid), the
repayment to the approved body is restricted to that amount.
Joan is not entitled to a repayment of any part of the tax that has been repaid to the approved body.
What are approved bodies?
The following are approved bodies for the purposes of the scheme of tax relief for donations under section
848A of, and Schedule 26A to, the TCA 1997 An eligible charity, i.e. any charity which is authorised in writing by the Revenue Commissioners,
Educational institutions or bodies including primary, second level or third level, as described in Part
1 of Schedule 26A TCA 1997,
A body approved for Education in the Arts by the Minister for Finance as described in Part 2 of
Schedule 26A TCA 1997,
A body to which section 209 TCA 1997 applies.
Please refer to the Revenue website at www.revenue.ie for lists of resident and non-resident charities
authorised for the purposes of the donations relief scheme.
When should I complete an Enduring Certificate?
You should complete an Enduring Certificate if you wish to allow an approved body claim tax relief in
respect of donations you make to that body during the lifetime of the certificate.
An Enduring Certificate is valid for a period of 5 years, unless you cancel it before the end of that period.
You should complete this form only in respect of donations for 2013 and subsequent years.
If you are a PAYE-only taxpayer you should complete a CHY2 Cert in respect of donations made in 2012
and prior years.
Can I complete more than one Enduring Certificate?
Yes. You can complete an Enduring Certificate in respect of some or all of the approved bodies to which
you make donations.

Can I renew an Enduring Certificate?


Yes. The qualifying body may contact you in this regard. Alternatively, you can advise the body in question
to renew the certificate.
What if I do not want to complete an Enduring Certificate?
There is no obligation on you to complete any certificate in respect of your donations. However, you can
complete an Annual Certificate if you prefer to provide a certificate to an approved body on an annual basis.
Can I cancel an Enduring Certificate?
Yes, but you must notify the approved body of its cancellation.
What happens if my circumstances change during the lifetime of an Enduring Certificate?
You must advise the approved body immediately of any change in your circumstances that would affect the
bodys entitlement to claim tax relief in respect of your donations.
How do I know if Im associated with an approved body?
You are associated with an approved body if at the time you make a donation you are an employee or
member of that body, or of another approved body which is associated with the first approved body.
One approved body is associated with another approved body if it could reasonably be considered that

The activities carried on by both bodies are, or can be, directed by the same person or by
broadly the same group or groups of persons, or

The same person or broadly the same group or groups of persons exercise, or can exercise,
control over both bodies.

What should I do if I become, or cease to be, associated with an approved body during the lifetime
of an Enduring Certificate?
You should advise the approved body immediately where the status of your association with that body
alters during the lifetime of your enduring certificate.
What are the implications of being associated with an approved body?
Where the aggregate of your donations in a tax year to all approved bodies with which you are associated
exceeds 10% of your total income for that year, the amount of those donations that exceed the 10% limit
are not considered relevant donations for the purposes of the scheme and tax relief is not available on that
excess amount.
What are designated securities?
These are quoted shares and debentures.
Are there limits for tax relief purposes on the amount I can donate in any tax year?
Yes, there are some limits in place for tax relief purposes.
A donation to any one approved body must, for tax relief purposes, be in the form of money and/or
designated securities and amount in aggregate in a tax year to at least 250.
The aggregate of donations to an approved body or bodies in any tax year from 2013 onwards cannot, for
tax relief purposes, exceed 1,000,000.

If you are associated with an approved body, or bodies, the amount of your donations to that body, or
bodies are, for tax relief , limited to an amount equivalent to 10% of your total income.
N.B. These limits apply solely for the purposes of tax relief on your donations they do not impose any
restrictions on the amount you can donate to an approved body.
Can I reclaim tax that has been repaid to an approved body?
No. Where an approved body has received a repayment of tax in respect of donations you made to that
body, you cannot subsequently have any part of that tax repaid to you.
Further Information
You can obtain further information on the Donations Scheme from our website www.revenue.ie or from
the Office of the Revenue Commissioners, Collector-Generals Division, Charity Claims Unit, Government
Offices, Nenagh, Co. Tipperary. Phone: 067-63400 Ext. 63308/63142/63305/63190 or
Lo Call 1890 666 333 Ext. 63308/63142/63305/63190, Email: charityclaims@revenue.ie or from your local
Revenue Office.

RPC003305_EN_WB_L_2

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