A third party that receives a monetary donation in excess of €100 is required to register with their local authority, to open a political donations account and to submit a financial statement with a certificate and statutory declaration to their local authority not later than March 31st in each year. The threshold amount for registration as a third party and for opening a political donations account was reduced from €126.97 to €100 with effect from January 1st 2013.

The provisions of the Local Elections (Disclosure of Donations and Expenditure) Act 1999 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 19A of the Act defines a third party. From January 1st 2013 this definition was revised, as follows:

" 'third party', 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 Act of 1992 or a candidate at an election, who accepts, in any particular year, a donation the value of which exceeds €100".

Section 19G of the Local Elections (Disclosure of Donations and Expenditure) Act 1999 requires a third party to register with a local authority where it has received a donation which exceeds €100 and which it intends to use for political purposes.

The following registration details must be furnished to the local authority before a third party incurs expenses for political purposes:

1. the name and address of the third party and the name and address of the responsible person, or each responsible person in relation to the third party,
2. a statement of the nature, purpose and estimated amount of the donations to, and proposed expenses of, the third party in any year, and
3. an indication of the third party’s connection, if any, with any political party or candidate at the election or with the plebiscite or campaign.

A copy of the ‘Guidelines for Third Parties Concerning Donations for Political Purposes’ is available to download below. This document contains guidelines to assist third parties in meeting their obligations under the Act and contains information on registration requirements, donation limits, prohibited donations and the opening of political donations accounts.

Third party certificates, statutory declarations and statements must be furnished to Westmeath County Council not later than the 31st March in each year.

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• Guidelines for Third Parties Concerning Donations for Political Purposes