Donations to an individual are not considered to be charitable. This is effectively a personal gift from some individuals to another individual and strictly speaking the individual who receives the gift should inform the revenue commissioners and pay tax on it as income. This would probably only be material in the event of the sum being a considerable one - but the fact remains that such money, donated or otherwise, is income, and a person is responsible for declaring all income to the Revenue Commissioners.
Comments
Donations to an individual
Donations to an individual are not considered to be charitable. This is effectively a personal gift from some individuals to another individual and strictly speaking the individual who receives the gift should inform the revenue commissioners and pay tax on it as income. This would probably only be material in the event of the sum being a considerable one - but the fact remains that such money, donated or otherwise, is income, and a person is responsible for declaring all income to the Revenue Commissioners.
Regards,
Eva