Chapter 2 General information relating to donations
The Standards Commission had previously published guidelines for TDs, Senators and MEPs on donations setting out the requirements relating to various matters such as the acceptance and disclosure of donations, prohibited donations and political donation accounts. These are available on the Commission's website - www.sipo.ie.
The following is a summary of relevant useful information.
Relevant amounts
| €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 TD, Senator or MEP. |
| €100 | An anonymous donation exceeding this amount cannot be accepted. |
| €200 | Maximum cash donation that may be accepted by a TD, Senator or MEP in any calendar year from a donor. |
| €200 | Maximum donation that may be accepted by an accountable person (a TD, Senator, MEP, candidate at a Dáil, Seanad or European election, political party, third party or accounting unit of political party) in any calendar year from a corporate donor unless the corporate donor is registered in the Register of Corporate Donors maintained by the Commission. |
| €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). |
| €600 | All donations received by a TD, Senator or MEP exceeding this amount must be disclosed on the Donation Statement. |
| €1,000 | Maximum donation that may be accepted by a TD, Senator or MEP in a particular year from an individual or corporate donor. |
| €2,500 | Maximum donation that may be accepted by a political party, accounting unit of a political party or a third party in any calendar year from an individual or a registered corporate donor in any calendar year. |