What must you record when you accept a donation?

If you accept a donation over £500, you must record these details:

  • the required details of the source (please see Who can you accept donations and loans from? for guidance on the details you must record for each type of source)
  • the section of the party that has accepted the donation (central party or an accounting unit)
  • the amount of the donation, if money, or the nature and the value of the donation if non-money
  • the date on which the donation was received
  • the date on which the donation was accepted
  • whether the donation is from an Irish source

If you are reporting a donation from an Irish individual or unincorporated association, you must also provide us with extra documents when submitting your quarterly report. Please see the sections Irish individuals and Irish unincorporated associations for further details.

Last updated: 31 March 2022