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Tax Efficient Giving

Philanthropic gifts to Trinity are tax relievable. Tax relief related to charitable giving varies by country.  This website provides some general guidance on tax relief. All donors are encouraged to seek professional financial advice specific to their circumstances.

Trinity Foundation, operating as Trinity Development and Alumni, is a registered charity, CHY 10898.

Ireland

If you are a taxpayer in Ireland, Trinity Development & Alumni can claim tax relief on donations of between €250 and €1m made in a calendar year by individual donors (PAYE & Self Assessed, regardless of marginal tax rate). If you would like to participate in this Scheme, please download and print a CHY3 Form. The form, which only takes a moment to complete, should be returned to our office. Once you sign it, the new enduring tax relief form will last for five years. You can return a scanned version to us by email or a printed version by post to us at the Trinity Development & Alumni Office, East Chapel, Trinity College Dublin, Dublin 2.

Depending on the level of tax you have paid in the year Trinity Development & Alumni can claim up to 31% tax relief so for example, a gift of €250 is worth €362 when Trinity successfully claim the tax back from the Revenue. CHY3 Forms will be issued by Trinity once the gift has been received.

Companies can deduct their donations as an allowable expense.

UK

Gift Aid

Gift Aid is a government scheme that allows registered charities to claim the basic rate tax back from HM Revenue & Customs (HMRC) on every pound donated.Donations to Trinity Development & Alumni (TD&A) are recognised as charitable donations for tax purposes in the UK.This means that for every £1 you donate, TD&A can claim back 25p, making your donation worth £1.25 at no extra cost to you.

Am I eligible?

If you are a UK taxpayer, then yes. Even if you’re not employed, you’re still eligible for Gift Aid if you are paying tax on things like a personal pension, stocks and shares, savings accounts, rental income or investment dividends. However, you must ensure that what you pay in income and capital gains tax at least equals the amount that we will claim against your donations in that tax year. Visit the HMRC website for a complete guide on Gift Aid eligibility.

What do I need to do?

You only need to make a Gift Aid declaration to us once. It is then valid for all gifts in the future, and for any gifts you have made to us in the four years prior to you signing. The easiest way is to sign the Gift Aid Declaration which we will send you on receipt of your donation. You can also make an oral declaration by calling us on + 353 1 896 4719. If your circumstances change (like your address or your name) or if there are changes to the amount of tax you pay and you want to cancel your declaration, you can contact us at any time.

Gift Aid and higher-rate taxpayers

If you are a higher-rate taxpayer, you can claim the difference between the lower rate tax (which we claim) and the higher rate of tax (that you have paid). This means it costs you less for your gift to have more impact. You can claim this tax relief in your self-assessment tax return.

Donate shares

Donating shares is one of the most tax-effective ways you can give money. In the UK, share gifts qualify for tax relief. This means you won't have to pay capital gains tax on your donated shares. You can claim income tax relief on your donation too. For example, if you are a higher-rate taxpayer and you donate £1,000 worth of shares to Trinity Development & Alumni, you will receive a 40% income tax relief of the full value, so £400. You also wouldn’t have to pay capital gains tax on any increase in the value of the shares since they were bought.

Before you start

If you are considering donating shares to us, we recommend that you discuss this with your financial advisor or bank first. You can also visit the HM Revenue & Customs website for more information on donating shares.

Get in touch

Contact us for further details about donating shares to the University.

US

If you are US based donor you will find more information on tax-efficient giving on the University of Dublin Fund website.

The University of Dublin Fund is a US trust organized in 1954 to support “the educational purposes of the University of Dublin, either in Ireland or in the United States”. This fund allows alumni and friends in the US to financially support Trinity initiatives in a tax efficient manner, exempt from Federal Income Tax.   

The University of Dublin Fund Form 990 tax filings are publicly available and can be reviewed online at Charity Navigator or GuideStar - search under "University of Dublin Fund"

In conformance with IRS guidelines, University of Dublin Fund does not accept contributions that are earmarked or required to be distributed to Trinity College or any other organization. Trustees of the Fund will have complete discretion and control over the ultimate disposition of any contributions received. This ensures that gifts made to the Fund are deductible for U.S. income tax purposes and that the Fund fulfils its duties and obligations as a U.S. tax-exempt organization under section 501(c)(3) of the Internal Revenue Code.

Canada

The University of Dublin, Trinity College has "prescribed" status as per Regulation 3503 of the Canadian Income Tax Regulations. This means that a donation made by a Canadian donor to the University can be claimed in computing taxable income to the extent provided by subparagraph 110.1(1)(a)(vi) and paragraph 118.1(1)(f) of the Canadian Income Tax Act.

An official receipt for income tax purposes will be issued by Trinity upon receipt of donation.

 

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