Defines key terms and procedures for tax relief on donations to approved bodies: an "annual certificate" and an "enduring certificate" are prescribed forms to include statements that the donation meets subsection (3), that the donor has paid or will pay income tax equal to tax at the specified rate (31%) on the grossed‑up donation, acknowledgement of subsection (9B), and the donor's personal public service number (PPSN). "Designated securities" are quoted shares or debentures; a "relevant donation" is a cash sum and/or designated securities of at least €250 (valued at market value) made by a company in an accounting period or by an individual in a year of assessment; enduring certificates cover the year they apply plus four successive years; renewals are deemed to contain required statements.

Qualification requires no repayment condition, no donor benefit, no conditional acquisition from the donor, and generally non‑deductibility for corporation tax or management expenses; individuals must be resident, supply the appropriate certificate and pay the tax and not be entitled to reclaim it. Companies may treat a relevant donation as a deductible trading expense or allowable management expense; the grossed up amount is treated as income of the approved body with tax deducted and repayments limited to tax actually paid. Details must be submitted electronically with a prescribed declaration unless exempt; limits exclude excess donations over €1,000,000 or over 10% of an individual’s income, provide transitional and withdrawal provisions, and repeal specified statutory sections.