Under Section 848A of the Taxes Consolidation Act 1997, Revenue repays the income tax on donations of €250 or more a year from Irish taxpayers — at no cost to the donor. The condition is evidence: a signed CHY3 certificate for every donor, and an annual claim that matches. EasyGovernance runs that journey.
The relief is the donor's income tax on the donation, repaid to the charity. For every €250 given, the reclaim is €250 × 31/69.
The engine watches your income, not the calendar — when a donor's qualifying gifts cross €250 in a tax year, the journey starts.
Gifts are counted by qualifying income type, per donor, per tax year. Cross the €250 threshold and the donor is flagged; overseas and institutional donors are marked ineligible rather than guessed at.
A link goes by email; the donor signs an enduring certificate on a secure page — valid for that year and four more, with reminders before it lapses. It costs them nothing.
The signed form is the legal record, and it lands in the vault. Consent is only ever recorded against a signed form — corrections and cancellations are kept, with the reason.
One action builds the year's Revenue claim — every donor in it backed by a certificate in the vault, with claims reaching back up to four tax years. Ready for you to file.
A CHY3 claim carries PPS numbers and signed declarations. The handling matches the sensitivity.
AES-256 encrypted at rest and masked by default. Revealing one takes an authorised admin — and every reveal is logged with name, time and IP.
No donor is recorded as consented without a signed certificate on file. Interest is tracked separately from consent — the flag follows the form, never the other way round.
Re-consent cancels the prior certificate with a reason and keeps it — the history stays intact for the regulator, not just the current state.
Signed forms, certificates and claims live in the organisation's vault — alongside your governance records and board minutes. When Revenue asks, you point at the artefact, not at a spreadsheet.
No. The relief is income tax the donor has already paid, repaid to the charity by Revenue. The gift costs the donor exactly what they gave.
Donations totalling €250 or more from an individual Irish taxpayer in a tax year. The engine counts only qualifying income types toward the threshold, so a ticket purchase doesn't sneak into a claim.
Claims can reach back up to four tax years, and the certificate captures the donor's first tax year. Most charities' first claim is their biggest one.
CHY3 itself is for Revenue-authorised charities. The rest of the platform — governance, board, income — works for any Irish nonprofit or company, and the CHY3 engine simply switches off.
Import your donors and the engine flags eligibility, year by year.
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