Section 22 of the Electoral Act 1997, as amended, provides the following definitions.
'account'means an account in an institution in the State for the purpose of crediting and debiting money received in respect of donations.
'institution'means
(a) the holder of a licence under section 9 of the Central Bank Act 1971,
(b) a building society incorporated or deemed to be incorporated under the Building Societies Act 1989, or a body incorporated in a corresponding manner under the law of any other Member State of the European Communities,
(c) a trustee savings bank within the meaning of the Trustees Savings Bank Act 1989,
(d) ACC Bank plc,
(e) An Post, or
(f) a person authorised in accordance with the European Communities (Licensing and Supervision of Credit Institutions) Regulations, 1992 (S.I. No. 395 of 1992) to carry on business in the State.
(Note: this definition does not include a credit union.)
'political purposes'means any of the following purposes namely:
(i) (I) to promote or oppose directly or indirectly, the interests of a political party, a political group, a member of either House of the Oireachtas or a representative in the European Parliament, or
(II) to present, directly or indirectly the policies or a particular policy of a political party, a political group, a member of either House of the Oireachtas, a representative in the European Parliament or a third party, or
(III) to present, directly or indirectly, the comments of a political party, a political group, a member of either House of the Oireachtas, a representative in the European Parliament or a third party with regard to the policy or policies of another political party, political group, a member of either House of the Oireachtas, representative in the European Parliament, third party or candidate at an election or referendum or otherwise, or
(IV) to promote or oppose, directly or indirectly, the interests of a third party in connection with the conduct or management of any campaign conducted with a view to promoting or procuring a particular outcome in relation to a policy or policies or functions of the Government or any public authority;
(ii) to promote or oppose, directly or indirectly, the election of a candidate at a Dáil, Seanad or European Parliament election or to solicit votes for or against a candidate or to present the policies or a particular policy of a candidate or the views of a candidate on any matter connected with the election or the comments of a candidate with regard to the policy or policies of a political party or a political group or of another candidate at the election or otherwise;
(iii) otherwise to influence the outcome of the election or a referendum or campaign referred to in paragraph (i)(IV) of this definition.
'political group'means a group formed in accordance with the rules of procedure of the European Parliament.