The Charitable Donation Scheme allows tax relief on qualifying donations made to approved bodies. If an individual donates €250 or more in a year, the approved body can claim a refund of tax paid on that donation. If a company donates €250 or more in a year, the company can claim a tax deduction as if the donation was a trading expense. There is a four-year time limit for making a claim under this scheme.
For further information about how the Charitable Tax Rebate Scheme works, you can find out more information here – https://www.revenue.ie/en/companies-and-charities/charities-and-sports-bodies/charitable-donation-scheme/index.aspx