Donations of €250 or more in a tax year let the Foundation reclaim tax from Revenue, adding about 45% at no cost to the donor (source).

• Eligibility: applies from January 2013 to donations of €250+ in a year, where the donor paid at least that much tax in the period.

• Worked example on the site: a €500 gift is treated as net of tax; the Foundation reclaims €224.65, making it worth €724.65.

• Process: eligible donors complete and sign a Revenue form, which the Foundation provides.

Forms

CHY3 certificate (enduring, up to 5 years) - PDF

CHY4 certificate (single year) - PDF

To check before publishing: the forms are from 2011, so confirm they're Revenue's current versions; the page doesn't cover company donations (companies claim the relief themselves) or the enduring-certificate option.