Combined Section 15/16 Manual of the Standards Commission

Appendix 5 - Fund-raising events

Determining the net value of a contribution to a fund-raising event

In accordance with the provisions of sections 22(2)(a)(vi & vii) of the Electoral Act, 1997, as amended, a donation includes the net value of a contribution to a fund-raising event. The net value of a contribution to an event is arrived at by first calculating the net profit from the event (i.e. by deducting the cost of running the event from the total amount raised by the event). The net profit is then attributed to the number of people contributing to the event in proportion to the contribution made by each person. This gives the net value of each person's contribution to the fund-raising event.

If, for example, in relation to a fund-raising event, a person had paid €1,000 in respect of the entry fee for 10 people, the gross contribution to the event would be €1,000. If the cost of running the event was €20 per person, a sum of €200 would be deducted from the person's gross contribution, leaving a net contribution of €800. If the person made other contributions to the event (e.g. buying horses at a race night, sponsoring a hole at a golf classic) it would be necessary to add the value of such contributions to the net contribution of €800 for the purposes of determining the aggregate net value of the person's contribution to the fund-raising event.

Fund-raisers organised by a political party

• The net contribution made by a person to a fund-raising event organised by a political party is regarded as a donation to the political party, even if the funds are subsequently used for the purposes of supporting one or more of the party's elected representatives or candidates at an election.
• The party will not be required to disclose in a Donation Statement the total value of the proceeds of the fund-raising event.
• The party will be required to disclose any donation(s) from a person exceeding a net value of €5,078.95.
• The maximum limit of €6,348.69 for acceptance by political parties of donations from the same person in the same year also applies to the net value of contributions to fund-raising events.
• If the net value of any individual monetary donation to a fund-raising event exceeds €126.97, the accounting unit of the party (i.e. branch or head office) which organised the event will, if it does not already have one, be required to open a political donations account.
• If the net value of each individual monetary donation to the event does not exceed €126.97, the accounting unit of the party will not be required to open a political donations account.
• If the accounting unit already has a political donations account, all monetary donations, of whatever value, received in relation to the event must be lodged to the political donations account.

Fund-raisers organised by an elected representative or candidate

• The elected representative / candidate will not be required to disclose in a donation statement the total value of the proceeds of the fund-raising event.
• The elected representative / candidate will be required to disclose any donations from a person contributing to the event which exceed a net value of €634.87.
• The maximum limit of €2,539.48 for acceptance by elected representatives / candidates of donations from any one person in the same year, also applies to the net value of contributions to fund-raising events.
• If the net value of any monetary donation to a fund-raising event organised by an elected representative / candidate exceeds €126.97, the elected representative / candidate, if he/she does not already have one, will be required to open a political donations account and lodge the donation and all subsequent monetary donations to the account.
• If the net value of each individual monetary donation to the event does not exceed €126.97, the elected representative / candidate will not be required to open a political donations account.
• If the elected representative / candidate already has opened a political donations account, all monetary donations, of whatever value, received in relation to the event must be lodged to the account.

Fund-raisers organised on behalf of an elected representative / candidate by a person or group other than the elected representative / candidate or the party

Funds raised at an event organised on behalf of an elected representative / candidate by a person or group other than the elected representative / candidate or the elected representative / candidate's political party (e.g. "Friends of ...." groups) will be treated as follows:

If the funds are handed over to the elected representative / candidate

• The fund-raising person/group is regarded as an intermediary accepting donations on the elected representative / candidate's behalf.
• The elected representative / candidate will not be required to disclose in a Donation Statement the total value of the proceeds of the event received from the fund-raising person/group.
• The elected representative / candidate will be required to disclose any donations from individual contributors to the fund-raising event which exceed a net value of €634.87.
• The maximum limit of €2,539.48 for acceptance by elected representatives / candidates of donations from any one person in the same year applies also to the net value of contributions to fund-raising events.
• If the net value of any individual monetary donation to the event exceeds €126.97, and the elected representative / candidate does not already have one, he/she will be required to open a political donations account and lodge the donation and all subsequent monetary donations to the account.
• If the net value of any individual monetary donation to the event does not exceed €126.97, the elected representative / candidate will not be required to open a political donations account. 
• If the elected representative / candidate already has a political donations account all monetary donations, of whatever value, received in relation to the event must be lodged to the account.

If the funds are not handed over to the candidate

• The fund-raising person/group is not regarded as an intermediary accepting donations on the elected representative's / candidate's behalf.
• If the net value of any donation to the fund-raising event exceeds €126.97 the fund-raising person/group will be required to register with the Standards Commission as a third party and to comply with the rules applying to third parties.
• If the fund-raising person/group intends to incur expenditure at a Dáil or European election, whether or not it receives a donation exceeding €126.97, it will be necessary to comply with the rules applying to other persons. (An "other person" is a person or group other than a candidate, election agent, national agent or third party who intends to incur expenditure at a Dáil or European election).
• Expenditure incurred at a Dáil or European election by the fund-raising person/group may be deemed to be expenditure incurred on behalf of a candidate and may require to be accounted for by the candidate's election agent
• Any election expenses incurred, or payments made, by the fund-raising person/group on behalf of the candidate may be regarded as donations to the candidate.
• If the total value of donations from the fund-raising person/group to the elected representative / candidate exceeds €634.87, the elected representative / candidate may be required to disclose details of same in his/her Donation Statement.
• The maximum value of donations which an elected representative / candidate can accept from a fund-raising person/group which is not regarded as an intermediary is €2,539.48 in any year.

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