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Tax Efficient Giving
GLEN is a registered charity in Ireland (CHY 16635) so you can enjoy tax relief on annual donations of €250 or more and the upper limit to the amount you can donate is €1million.
GLEN can claim tax relief on donations over €250 that we receive from Irish tax payers. In addition, corporate donors can claim a deduction in their tax liability for donations made to support our work.
Donations from PAYE and Self Assessed Donors
From January 2013, a blended rate of 31% relief will apply to charitable donations of €250 or more. If you make a donation of €250 we can turn that into a contribution to our work that is worth €362 by claiming tax associated with your gift of €112 at no extra cost to you. This applies whether you are a PAYE tax payer or self assessed tax payer. There is a €1million donation limit per individual after which the tax relief will not apply.
Tax refunds on your donations will be made to GLEN after related annual tax returns are filed by you or on your behalf. You can make an enduring declaration of support for 5 years using the new CHY3 “enduring” form or if you prefer for one year using the CHY4 annual form.
If your company donates €1,000 to GLEN, assuming a corporation tax rate of 12.5%, the relief available to your company is €125. Your company needs to claim a deduction for the donation as if it were a trading expense.