Guidance Notes for completion of Enduring Certificate Example Joan is not entitled to a repayment of any part of the tax that has been repaid to

It is important to note that a donor is not entitled to a repayment of any part of the tax that has been repaid to the approved body under this scheme. [...] The amount repaid to an approved body cannot exceed the amount of tax paid by the donor for the year in question. [...] Joan is not entitled to a repayment of any part of the tax that has been repaid to the approved body. [...] Approved bodies The following are approved bodies for the purposes of the scheme of tax relief for donations: • an eligible charity, that is, any charity which is authorised by the Revenue Commissioners to operate this tax relief scheme; • educational institutions or bodies whether primary, second level or third level, as described in Part 1 of Schedule 26A TCA 1997; • a body approved by the Minis. [...] Donations of “designated securities” (quoted shares or debentures) In the case of a donation of ‘designated securities’ to a charity, the donor must have paid the relevant capital gains tax on the disposal, as well as sufficient income tax in order for the charity to claim full tax relief on the donation.