Tax Effective Giving

With the Government-approved tax back scheme, Photo Museum Ireland can reclaim up to 44.9% in tax from revenue on donations of €250 or more made by individuals, making your donation significantly more valuable with no additional cost to you. All you need to do is complete and sign the CHY3 form.

The CHY3 form is valid for 5 years but this does not commit you to making any payments – it simply enables us to claim tax back on your donations for any years in which your donations total €250 or more.

This opportunity is available to all taxpayers, including the self-employed. It will cost you nothing, but the difference those extra funds will make to Photo Museum Ireland is invaluable. It will enable us to foster artists and grow and support our audiences giving everyone the chance to experience and learn about visual art so that we can nurture creativity within society.

two people looking at photographs on a wall

What do I need to do?

If you need any assistance with filling the form or have any queries please call us on 01 6714654 or email finance@photomuseumireland.ie to request a call-back.

FAQ’S

Does signing an Enduring Certificate (CHY3) commit me to paying a fixed amount to Photo Museum Ireland?

No, the Enduring Certificate is not a commitment on your part to pay anything at all – it simply enables Photo Museum Ireland to claim tax relief if you donate €250 or more in any of the five years covered by the form.

How much will my donation be worth?

Your donation will be worth an additional 44.9%. So if you donate €250, we can claim €112.33 tax back from revenue – meaning your original donation would be worth €362.33 to Photo Museum Ireland.

How does Photo Museum Ireland claim my tax back?

After the end of any year in which your donations total €250 or more, we will send you a CHY3 form to complete (unless you have already completed one for that period). If you are a taxpayer simply complete the form and return it to Photo Museum Ireland. We will then send a claim to Revenue. When they are satisfied that you paid at least that amount in tax, they will send us the money. Please complete your CHY3 form, and do not send it to the Revenue.

Do all my donations qualify?

We can only claim tax back on donations which come from you personally. You also must have donated €250 or more to Photo Museum Ireland within one year, in the last four years. This can include one-off donations or through installments such as a regular gift.

What does associated mean?

Do not tick the box for “associated with approved body” unless you are an employee of Photo Museum Ireland or member of the board of management in the year your donation was made.

Will the tax rebates on my donations affect the tax I pay?

No. It won’t cost you a cent in tax or affect your tax status.

What if I’m not employed or have a pension?

If you have a pension, investments or any other means on which you pay either income tax or capital gains tax, that is also eligible for tax relief.

I’m not a taxpayer but my spouse is - can my donations still be tax effective?

Yes, if you are jointly assessed as a couple.

I don’t like revealing my tax details. Will this information remain confidential?

Yes, your details will remain completely confidential to Photo Museum Ireland and the Revenue Commissioners. The information will not be used for anything other than the tax claim. You don’t need to tell Photo Museum Ireland how much tax you pay – under the new system, we don’t even need to know whether you are PAYE or self-assessed or what tax rate you pay.

What if I donate to more than one charity?

It doesn’t matter if you have given to other charities as well. You can send in the tax form to each charity. We only reclaim tax on the donations you made to Photo Museum Ireland (assuming you donated €250 or more to us within a year). All charities can claim separately for donations you’ve made.

You’re asking me to sign an Enduring Certificate. Does this commit me to supporting you yearly?

No, the enduring certificate is not a commitment on your part to donate anything. We can only claim the tax back as long as you are a supporter of Photo Museum Ireland. But because the form is valid for 5 years (unless you chose to cancel it), it helps lower our admin costs – allowing for greater impact in the work we do.

Further information

To read the full notes from Revenue on CHY3 and charitable tax reclaim information, please click the button below.

Photo Museum Ireland is proud to be a Triple-Lock Certified charity. The Triple Lock is a standard that shows donors a charity follows best practice in the areas of fundraising, reporting and governance. Triple-Lock status demonstrates openness, transparency, and integrity in our organization.

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