Malcolm Byrne (Wicklow-Wexford, Fianna Fail)
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55. To ask the Minister for Culture, Heritage and the Gaeltacht for an update on measures to encourage greater philanthropic donations to local artistic, cultural, sporting or community organisations. [9527/26]

Jerry Buttimer (Cork South-Central, Fine Gael)
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My Department launched the first ever National Philanthropy Policy in December 2023. The aim of the policy is to deepen understanding and knowledge, create an enabling environment and accelerate engagement with philanthropy in Ireland for social good. This policy is being implemented over a period of five years, from 2024 to 2028.

The Policy focuses on five key strands: Communications and Awareness Raising; Data and Research; Stimulating and Incentivising Philanthropy; Government and Sectoral Partnership; and Capacity Building. Associated with these strands are objectives, actions and designated responsible bodies. In line with the key objectives of the Policy, five sub-groups were established to support the delivery of the actions under each of the five objectives.

Since the launch of the Policy, a number of key research projects have been undertaken, including around the area of collaboration, awareness raising, academic centres and also fiscal policy. A number of initiatives are underway to develop capacity building within organisations to engage with philanthropy, the development of a framework for collaborative working between public bodies and philanthropy as well as examining the potential models for an academic centre of excellence.

The first ever National Philanthropy Awareness Raising Event will take place in May this year and will focus on increasing awareness and understanding of philanthropy in Ireland, including the role it can play in supporting communities and delivering positive social outcomes.

As part of the implementation of the policy, in August 2025, funding of €944,585 allocated from my Department to support nine Pilot Place-Based Philanthropy projects. The pilot projects are supported by philanthropic donations of nearly €1 million, resulting in a total investment of almost €1.9 million in community led projects. The projects will address local needs and challenges through strong community involvement and collaboration between Government and philanthropic partners.

My Department also works in partnership with Philanthropy Ireland, Charities Institute Ireland and Rethink Ireland to support their work to facilitate, encourage and grow philanthropic giving in Ireland. This includes the provision of grant funding to support the growth of the philanthropic sector.

In addition, the Finance Act 2024 provided new measures in relation to sports bodies that allow both PAYE and self-assessed income tax donors to elect for the tax relief on donations to sports bodies to apply to either the recipient sports body or the income tax donor themselves. In addition, new provisions were introduced to allow certain approved National Governing Bodies (NGBs) an exemption from tax for funds which it invests for a period of up to ten years, subject to certain conditions. Tax relief for donations to certain NGBs was extended to include donations for certain sporting equipment, the participation of females and persons with disabilities in sport, and to support high performance athletes in achieving excellence. These measures are aimed at increasing donations to sports bodies and facilitating sports bodies to invest in longer term projects, which in turn will benefit all those involved in sporting activities.