Taxes Consolidation Act 1997 Schedule 26A Part 1

List of approved bodies for the purposes of section 848

Schedule 26A Part 1 lists the categories of approved body to which donations may qualify for tax relief under section 848A.

• Donations to the listed bodies qualify for income tax or corporation tax relief under the charitable donations scheme in section 848A.
• Approved bodies include eligible charities, bodies approved for education in the arts, designated institutions of higher education, primary and post-primary schools, and the Royal Irish Academy.
• Institutions providing courses validated by the Higher Education and Training Awards Council or funded under the Local Authorities (Higher Education Grants) Acts also qualify, as do bodies established solely to raise funds for such institutions.
• Bodies that promote observance of the Universal Declaration of Human Rights or the implementation of the European Convention on Human Rights, and to which section 209 applies, are also included.