| Value of donation | Net Valuation of donation, including from fundraising events, etc., determines whether a donation needs to be disclosed. Section 22(2)(vi) |
| €100 | An anonymous donation exceeding this amount cannot be accepted in any calendar year. Section 23(1) |
| €100 | On receipt of a donation of this value, a political donations account must be opened (if one has not already been opened) by a candidate at the Dáil bye election. Section 23B(1) |
| €200 | Maximum cash donation that may be accepted by a candidate or his/her party at the Dáil bye election. Section 23A(1)(iii) |
| €200 | Maximum donation that may be accepted by a candidate at the Dáil bye election from a corporate donor unless the corporate donor is registered in the Register of Corporate Donors maintained by the Commission and a statement, on behalf of the corporate donor confirming that the making of the donation was approved by the corporate donor, is furnished with the donation to the donee. Section 23AA(1)(i) & (ii) |
| €200 | Maximum aggregate donation that a company, trade union, society or building society can give before reporting it in annual returns made under the Companies Act 1963, or to the Registrar of Friendly Societies or the report of a building society (under the Building Societies Act 1989). Section 26 |
| €600 | All donations received by a candidate at the Dáil bye election exceeding this amount must be disclosed on the Donation Statement. Section 24(4). |
| €1,000 | Maximum donation that may be accepted by a candidate at the Dáil bye election in any calendar year from an individual or a registered corporate donor. Section 23A(1)(i) |
| €1,500 | All donations received by a political party exceeding this amount must be disclosed on the Donation Statement. Section 24(4) |
| €1,500 | Reporting threshold/maximum aggregate amount in any calendar year that a donor can give to multiple candidates of the same party or to the party itself before the donor is required to submit a donation statement. Section 24(1A)(a) |
| €2,500 | Maximum donation that may be accepted by a political party, sub-unit of a political party, or a third party from an individual or a registered corporate donor in any calendar year. Section 23A(1)(ii) |