Chapter 4 - Payroll Giving

4.2 Agency Charities

What is an agency charity?

4.2.1 An agency charity is a charity approved by the Revenue for the purpose of acting as an agency under the Charitable Deductions (Approved Schemes) Regulations 1986 (as amended). IR Charities deals with applications for approval.

4.2.2 The agency and employer sign a contract which must conform to the requirements set out in the Regulations. The agency's function is to distribute the donated monies to charities nominated by the employees within the prescribed timescale.

4.2.3 The agency charity is responsible for ensuring that the donations under its scheme go only to charities. If the agency is in doubt it can liaise with IR Charities.

Can the agency charity claim tax repayments?

4.2.4 Since all the tax relief is given to the donor at source, no further tax will be repayable to either the agency charity or the charity receiving the donations.