Fundraising Agreement (Ireland)

A Fundraising Agreement in Ireland sets out what each party will provide, the consideration involved, and the responsibilities they take on for the arrangement, under the framework of the Charities Act 2009.

Professional fundraising in Ireland encompasses several distinct activities: face-to-face (F2F) fundraising, which involves paid fundraisers approaching members of the public on streets, in shopping centres, or at doorsteps to sign up recurring direct debit donations; telephone fundraising (telefundraising); direct mail fundraising; online digital fundraising; and event-based fundraising where a third party organises a fundraising event on the charity's behalf.

The principal regulatory framework governing professional fundraising in Ireland is the Charities Act 2009 and the Charities Regulator's Guidelines for Charitable Organisations Fundraising from the Public (2017). Charities Institute Ireland (formerly the Irish Charities Tax Research organisation, ICTR) operates the Irish Charities Street and Door Diary System, an industry-wide database for recording fundraising contacts that helps protect donors from being approached excessively. The Fundraising Ireland Code of Conduct sets out established standards for professional fundraising, including prohibitions on high-pressure tactics, per-head commission arrangements, and misleading representations to donors.

The agreement must also address data protection obligations under the GDPR and the Data Protection Act 2018, as professional fundraising involves the collection and processing of significant volumes of donor personal data including names, addresses, email addresses, phone numbers, and bank account details for direct debit mandates. The professional fundraiser acts as a data processor on behalf of the charity and the agreement must include a data processing agreement compliant with Article 28 of the GDPR.

From a VAT perspective, professional fundraising services are subject to Irish VAT at the standard rate of 23%, and the charity must account for VAT on the fundraiser's invoices. The Revenue Commissioners have published guidance on the VAT treatment of fundraising activities, and charities should obtain professional advice to confirm their arrangements are tax-efficient and compliant.

The legal framework governing the Fundraising Agreement (Ireland) in Ireland draws on several key statutes and regulatory bodies. Under the Companies Act 2014, the Companies Registration Office (CRO) maintains the register of Irish companies. Section 343 of the Companies Act 2014 sets annual confirmation obligations. The Competition and Consumer Protection Commission (CCPC) enforces the Consumer Rights Act 2022. The Central Bank of Ireland regulates financial services under the Central Bank Act 1971. The High Court of Ireland has jurisdiction under Section 212 of the Companies Act 2014. Parties executing a Fundraising Agreement (Ireland) in Ireland should confirm the document reflects current Irish law, including any amendments enacted since the original drafting date. The Companies Act 2014 sets the foundational requirements, while secondary legislation and statutory instruments may impose additional obligations depending on the specific circumstances of the transaction.

An Irish Fundraising Agreement is needed whenever a registered charity engages a professional organisation or individual to conduct fundraising activities on its behalf in return for remuneration.

The agreement is needed when engaging a face-to-face (F2F) fundraising company to recruit regular givers on the charity's behalf through street or door-to-door campaigns. F2F fundraising is one of the most common and effective methods of acquiring new regular donors in Ireland, but it is also one of the most regulated, given the risk of donor pressure and the significant volumes of personal data collected.

The agreement is needed when engaging a telemarketing or telefundraising company to conduct phone-based donation appeals or to upgrade existing donors to higher giving levels. Telefundraising is subject to additional regulation under the ePrivacy Regulations and the Data Protection Act 2018.

The agreement is needed when engaging an event management company or individual to organise a fundraising event (such as a gala dinner, charity auction, sponsored walk, or corporate challenge event) on the charity's behalf where the organiser is being paid a fee or commission.

The agreement is also needed when engaging a digital fundraising platform or agency to manage online donation campaigns, crowdfunding, or peer-to-peer fundraising on the charity's behalf, particularly where the platform collects and processes donor data and payment details.

Charities should note that the Charities Regulator's Governance Code requires charities to have a written fundraising policy in place, to monitor the conduct of professional fundraisers engaged on their behalf, and to disclose fundraising costs in their annual report. The fundraising agreement is the key document through which a charity exercises control and oversight over professional fundraisers and confirms compliance with the charity's policies and the applicable legal and regulatory framework.

A thorough Irish Fundraising Agreement should contain the following key elements.

Parties: The full legal names of the charity (including its CRA charity registration number) and the professional fundraising organisation (including company registration number and VAT number).

Scope of authorised activities: A clear description of the fundraising activities the fundraiser is authorised to conduct on behalf of the charity, including the specific methods (F2F, telefundraising, events, digital), the geographic areas, the target donor audiences, and the approved fundraising messages and materials.

Term: The start and end dates of the agreement and the procedure for renewal.

Remuneration: The fee structure (fixed fee, day rate, or commission percentage), the invoicing schedule, payment terms, and any expenses the fundraiser may claim. The agreement should prohibit per-head commission arrangements in compliance with the Fundraising Ireland Code of Conduct.

Conduct standards: An obligation on the fundraiser and its staff to comply with the Charities Regulator's Fundraising Guidelines, the Fundraising Ireland Code of Conduct, and the charity's own fundraising policy, including specific requirements regarding the treatment of donors, prohibition on high-pressure tactics, and the requirement to provide accurate and honest information about the charity.

Donor data and GDPR: A full data processing agreement compliant with Article 28 of the GDPR, specifying the categories of data collected, the purposes of processing, security obligations, sub-processor restrictions, data subject rights assistance, and data return/deletion obligations.

Charities Institute Ireland compliance: An obligation on the fundraiser to register and comply with the Irish Charities Street and Door Diary System where applicable.

Reporting: The frequency and format of reports the fundraiser must provide to the charity, including data on the number of contacts made, sign-up rates, donor demographics, and amounts committed by donors.

Intellectual property: Confirmation that all fundraising materials created for the charity belong to the charity and that the fundraiser has no right to use the charity's name, logo, or materials for any purpose other than the authorised fundraising activities.

Termination: Grounds for termination (including breach, reputational risk, and regulatory investigation), notice periods, and obligations on termination including return of donor data and materials.

Governing law: Confirmation that the agreement is governed by Irish law and that disputes are subject to Irish jurisdiction. The forms-legal.com Fundraising Agreement (Ireland) template covers the mandatory elements under Companies Act 2014.

Additional compliance elements for a Fundraising Agreement (Ireland) used in Ireland include: Data Protection — the Data Protection Act 2018 and GDPR Article 6 require a lawful basis for processing personal data; Governing Law — specify Irish law and the jurisdiction of Irish courts; Dispute Resolution — parties may refer disputes to the Workplace Relations Commission (WRC) for employment matters or initiate proceedings in the Circuit Court or High Court of Ireland for civil claims. Under the Companies Act 2014, the Companies Registration Office (CRO) maintains the register of Irish companies. Section 343 of the Companies Act 2014 sets annual confirmation obligations. The Competition and Consumer Protection Commission (CCPC) enforces the Consumer Rights Act 2022. The Central Bank of Ireland regulates financial services under the Central Bank Act 1971. The High Court of Ireland has jurisdiction under Section 212 of the Companies Act 2014. Revenue Commissioners require appropriate tax treatment of payments made under the agreement, including VAT under the Value-Added Tax Consolidation Act 2010 where applicable.