“If the tax advantage for the donor was more immediate…this may subconsciously cause larger donations”

Response to Research on the 2013 Tax Change

Key findings from The Impact of the 2013 Change in the Tax Treatment of Charitable Donations

Recent research commissioned by Philanthropy Ireland highs that the 2013 change in the tax treatment of charitable donations has not been effective in mobilising large scale philanthropic giving.

Here Dr Martha O’Hagan Luff, Assistant Professor of Finance — Trinity College Dublin gives her insights via the behavioral finance lens on how the findings can inform the development of philanthropy in Ireland.

Promoting philanthropy & supporting our members as they disburse over €200m annually, to over 2,000 projects and communities in Ireland and overseas.

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