Heritage Donations

Donating a National Heritage Item to the Irish Heritage Trust

      If you donate an important national heritage item to an approved body, you can claim a tax credit equal to 80% of its market value. The Irish Heritage Trust is an approved body.

      You can offset the tax credit you are due from the donation against Income Tax (IT)Corporation Tax (CT)Capital Gains Tax (CGT) or Capital Acquisitions Tax (CAT), which could be either Gift Tax or Inheritance Tax.

      Under Section 1003 (A) of the Taxes Consolidation Act, 1997, tax relief is available in respect of the donation of important national heritage items to the Irish national collections. The relief consists of a tax credit equal to the value of the heritage item(s) donated which can be credited against particular tax liabilities incurred by the donor. For the purposes of the relief, heritage item(s) means any kind of cultural item including:

      • any archaeological item, archive, book, estate record, manuscript and painting
      • any collection of cultural items
      • any collection of same in their setting which are considered appropriate for donation to the national collections

      Further information from Revenue can be found here: Tax Relief for the Donation of Heritage Items

      If you would like to chat about donating a National Heritage Item to the Irish Heritage Trust, please contact Paul McCarthy, Head of Philanthropy & Supporter Engagement, for a confidential discussion.

      Our Properties

      We manage and care for Fota House, Arboretum & Gardens, Johnstown Castle Estate & Gardens, and Strokestown Park House & Gardens, as well as the National Famine Museum, the Irish Agricultural Museum and thanks to the generosity of Fingal County Council, we are thrilled to be establishing a significant cultural hub at No.11 Parnell Square East, Dublin 1 (the headquarters of the Irish Heritage Trust) which will be used by a wide variety of educational, arts, cultural and heritage organisations. This involves exciting plans to create ‘The Poetry Ireland Centre’ as well as a shared heritage space, in a historic building that can be enjoyed by the public for generations to come. All of these enchanting properties are managed on behalf of the community on a non-profit basis.

      Governance

      The Irish Heritage Trust is an independent registered charity governed by a voluntary Board of Trustees and guided by the Code of Good Practice for Good Governance of Community, Voluntary and Charitable Organisations in Ireland.

      Charity Regulatory Authority Number: 20061609

      Revenue Charity Number: 16848

      VAT Number: 9571484R

      Company Registration Office Number: 422959

      Contact the Irish Heritage Trust Philanthropy Department

      If you would like to talk to us about philanthropy, finance or governance at the Irish Heritage Trust, please contact us below:

      Philanthropy

      Paul McCarthy, Head of Philanthropy & Supporter Engagement
      E: p.mccarthy@irishheritagetrust.ie

      Finance

      Ciaran Griffith, Finance Officer
      E: finance@irisheritagetrust.ie

      Governance

      Daniel Stanford, Deputy Company Secretary
      E: secretary@irishheritagetrust.ie

      Donations & Data Enquiries

      E: donorrelations@irishheritagetrust.ie

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