December 2006 - Guidelines for Political Parties on donations and prohibited donations

2. Definitions

The following is a selection of definitions from the legislation which are necessary for understanding the guidelines. A definition of what constitutes a donation is not included in this section of the guidelines. Part 3 of the guidelines sets out what are and are not donations to a political party.

a) Accounting unit

An accounting unit, in relation to a political party, means a branch or other subsidiary organisation of the party, which in any particular year receives a donation the value of which exceeds €126.97. Party headquarters is also regarded as an accounting unit.

b) Appropriate officer

A political party is required to appoint an appropriate officer for the purpose of furnishing the party's annual Donation Statement to the Standards Commission and for other matters arising under the Act. Each party must notify the Standards Commission, and the Minister for Finance, of the name and address of the person appointed as its appropriate officer and must give similar notice if there is any change in the appointment. If, at any time, no appointment of an appropriate officer is made, the leader of the party will be deemed to have been appointed as the appropriate officer.

c) Person

A person is defined as including:

• an individual;
• a body corporate (a body corporate and any of its subsidiaries shall be deemed to be one person); or
• an unincorporated body of persons.

d) Political party

For the purposes of these guidelines a political party means a party registered in the Register of Political Parties (in accordance with section 25 of the Electoral Act 1992) as a party organised to contest a Dáil or European election or both such elections. A "qualified" political party (as referred to in part 11 of these guidelines) is a political party which qualifies for Exchequer funding under the Act on the basis that its candidates received not less than 2% of the total first preference votes obtained by all candidates at the most recent Dáil general election (2002).

e) Political purposes

Political purposes in relation to a political party means:

• to promote or oppose, directly or indirectly, the interests of a political party;
• to present, directly or indirectly, the policies or a particular policy of a political party;
• to present, directly or indirectly, the comments of a political party;
• otherwise to influence the outcome of an election or referendum.

f) Responsible person

A responsible person, in relation to an accounting unit, means the treasurer or any other person responsible for dealing with donations to the unit.

g) Subsidiary organisation

A subsidiary organisation of a political party means a body or association which:

• forms part of such political party;
• is established by or under the constitution of the political party;
• is effectively controlled by the political party or the officers thereof;
• has functions conferred on it by or under the constitution of the party.

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