Donation Agreement Template for Ireland

A Donation Agreement puts the terms of a charitable gift in writing, protecting both the donor and recipient organization under Irish law. It spells out exactly what's being donated - from cash and property to artwork or other valuable items - along with any specific conditions attached to the gift.

These agreements are especially important for Irish charities and non-profits, as they help meet Revenue requirements for tax relief on donations. They typically include details about how the donation will be used, recognition arrangements, and timing of the transfer. For larger gifts, they often outline any naming rights or specific purposes the donor wants their contribution to support.

Use a Donation Agreement any time your Irish organization receives a significant charitable gift, especially those exceeding €250 that qualify for tax relief under Revenue's Charitable Donation Scheme. It's particularly crucial when accepting non-cash donations like property, artwork, or equipment where the value and transfer terms need clear documentation.

This agreement becomes essential when donors place specific conditions on their gifts, like naming rights or restricted uses. Many Irish charities implement these agreements for major fundraising campaigns, capital projects, or endowment contributions. Having one in place protects both parties and helps avoid future misunderstandings about how donations will be used or recognized.

• Standard Cash Donation Agreements handle straightforward monetary gifts, outlining payment terms and basic recognition
• Restricted Purpose Agreements specify how donations must be used for particular projects or programs
• Property/Asset Donation Agreements cover non-cash gifts, detailing valuation and transfer procedures
• Endowment Agreements establish long-term funds with specific investment and spending rules
• Naming Rights Agreements combine donations with detailed terms for donor recognition on buildings or programs
• Campaign Pledge Agreements structure payments over time for major fundraising initiatives

• Charitable Organizations: Registered Irish charities, educational institutions, and non-profits who receive and manage donations under Revenue guidelines
• Individual Donors: Private citizens making substantial gifts who need their intentions and conditions clearly documented
• Corporate Donors: Companies making charitable contributions as part of their CSR initiatives or community engagement programs
• Legal Advisors: Solicitors who draft and review Donation Agreements to ensure compliance with Irish charity law
• Board Members: Charity trustees who must approve and oversee major gift arrangements
• Financial Officers: Staff responsible for implementing donation terms and maintaining proper records

• Donor Details: Gather full legal name, contact information, and tax reference numbers for both donor and recipient
• Gift Specifics: Document exact donation amount, property description, or asset details with precise valuation methods
• Purpose Statement: Define how the donation will be used, including any restrictions or conditions
• Recognition Terms: Outline any agreed naming rights, publicity, or acknowledgment arrangements
• Payment Schedule: Specify timing of transfers, especially for pledged gifts paid over time
• Tax Compliance: Ensure agreement meets Revenue requirements for charitable donation tax relief
• Internal Approvals: Confirm proper authorization from charity's board or governance structure

• Parties' Details: Full legal names, addresses, and charitable status numbers of donor and recipient
• Gift Description: Clear specification of donation amount, property, or assets being transferred
• Donor Intent: Express statement that the transfer is intended as a charitable gift
• Terms and Conditions: Any restrictions, special purposes, or requirements for using the donation
• Transfer Timing: Specific dates or triggers for when the donation will be completed
• Tax Provisions: Compliance with Revenue's Charitable Donation Scheme requirements
• Governing Law: Statement that Irish law governs the agreement
• Signatures: Execution blocks for authorized representatives of both parties

A Donation Agreement differs significantly from a Gift Deed, though both involve transferring assets without payment. While a Donation Agreement typically handles charitable gifts to organizations with specific conditions and tax implications, a Gift Deed is more commonly used for personal transfers between individuals or families.

• Legal Structure: Donation Agreements are contracts that can include ongoing obligations and conditions, while Gift Deeds are typically one-time, unconditional transfers of property
• Tax Treatment: Donation Agreements often incorporate Irish charitable tax relief provisions and reporting requirements, whereas Gift Deeds may trigger different tax considerations under CAT rules
• Purpose and Use: Donation Agreements usually support charitable or philanthropic objectives with detailed terms for use of funds, while Gift Deeds transfer personal property with minimal conditions
• Documentation: Donation Agreements require more detailed terms about recognition, restrictions, and reporting, while Gift Deeds focus mainly on describing the property and confirming the transfer