Conditions Full guide here
The Charity must be approved to received charitable donations. It is not enough to be a registered charity. The charity must be on the
Revenue's List of charities approved for tax relief on donations.
The donation must be in money or shares. (If you want to donate property, you should probably sell it first and donate the cash)
The donation must be at least €250 and not more than €1m in any tax year.
The donor must have paid at least that amount in tax. In other words, if you donate €100,000, the charity would get €45,000 . However, if you have paid only €30,000 tax that year, then the refund is limited to €30,000.
The donor must fill in a form for the charity with their tax number, but the charity deals with the Revenue. After the end of the tax year, the charity will send you a simple form to fill in. Make sure to fill it in and return it to them, or else they won't be able to get the refund. If you are making regular donations to a specific charity, you can fill in a form to cover 5 years.
If there is a connection between you as the donor, and the charity or body you are donating to, the relief is restricted to 10% of your total income for the year.
You also must not receive any benefit, either directly or indirectly, from making the donation. This also counts for any person connected with you.
A donation cannot be conditional on the charity buying a property from a donor or a person connected with the donor.