Reporting of Political Donations by Third Parties
The provisions of the Local Elections (Disclosure of Donations and Expenditure) Act 1999 as amended in relation to third parties are designed to bring such person or persons within the political donation regime in operation at local government level.
Section 19 A of the Act defines a third party as:
“in relation to a local election, plebiscite or campaign, means any person, other than a political party registered in the Register of Political Parties under Part III of the Electoral Act 1992 or a candidate at an election, who accepts, in a particular year, a donation the value of which exceeds €100.
The “third party” that receives a monetary donation in excess of €100 is required to register with Laois County Council, to open a political donations account and not later than the 31st March each year, submit a financial statement from a financial institution with a certificate and statutory declaration.
A copy of the Guidelines for Third Parties Concerning Donations for Political Purposes in available for viewing here