Political Donations

The acceptance of donations given for political purposes is regulated under the Electoral Act 1997. Under the legislation, Members of the Oireachtas, Members of the European Parliament, the Limerick Mayor, candidates standing for election to either House of the Oireachtas, to the European Parliament, to the Office of the Mayor of Limerick or to the Office of the President, political parties and third parties may not accept:

• a donation exceeding the value of €100, if both the name and address of the donor are not known,
• a cash donation exceeding the value of €200,
• a donation exceeding the value of €200, in any calendar year, from a corporate donor, unless:
  • the corporate donor is registered in the Register of Corporate Donors, maintained by the Standards in Public Office Commission, and
  • a statement on behalf of the corporate donor, confirming that the making of the donation was approved by the corporate donor, is provided with the donation,
• a donation, of whatever value, from an individual (other than an Irish citizen) who lives outside the island of Ireland,
• a donation from a body corporate or unincorporated body of persons which does not keep an office in the island of Ireland from which one or more of its principal activities is directed,
• a donation or donations, from the same donor, in any calendar year, exceeding an aggregate value of €1,000 in the case of an individual, or €2,500 in the case of a political party or a third party,
• a donation in the form of a cryptocurrency.

All elected members, unsuccessful candidates at elections, political parties and third parties who receive a donation given for political purposes greater than €100 in any calendar year must open an account in a financial institution in the State (known as a political donations account). This account should then record all further donations transactions that occur after the opening of the account.

Each unsuccessful candidate at an election is required to provide to the Standards in Public Office Commission a statement (known as a donation statement) indicating whether any donations exceeding €600 were received by them for the election, giving particulars of any such donations and the persons who made them. Donation statements from unsuccessful candidates at an election must be provided within 56 days of polling day at the election.

Each Member of the Oireachtas, Member of the European Parliament, the Limerick Mayor, political party or third party is required to provide to the Standards in Public Office Commission a donation statement. This statement should indicate whether any donations exceeding €600 in the case of an individual, or exceeding €1,500 in the case of a political party or a third party, were received by them. The statement should also give particulars of any such donations and the persons who made them. Donation statements from elected members must be provided by 31 January in each year, having regard to donations received in the preceding calendar year. Donation statements from political parties and third parties must be provided by 31 March in each year having regard to donations received in the preceding calendar year.

Annual and post-election donation statements must be accompanied by a statement from the financial institution specifying the transactions that have taken place in the political donations account. These details should be accompanied by a certificate stating that all donations were lodged to the account and were used for political purposes.

The Electoral Act 1997 also provides for the independent supervision of the political donations regime by the Standards in Public Office Commission. In this regard, the Commission has published a range of guidelines to inform election candidates, Members of the Oireachtas, Members of the European Parliament, political parties, corporate donors and third parties of their obligations under the Act. Further information and the guidelines are available on the commission’s website.