7. Is there a ban on anonymous donations to political parties?

Electoral Act 1997 Section 23 (as amended by Section 8 of the Electoral (Amendment) (Political Funding) Act 2012).—(1) A political party, a member of either House of the Oireachtas, a representative in the European Parliament or a candidate at a Dáil, Seanad or European election shall not, directly or through any intermediary, accept a donation exceeding €100 in value unless the name and address of the person by or on whose behalf the donation is made are known to the party, member, representative or candidate, as the case may be. Electoral Act  (as amended by Section 19 of the Electoral (Amendment) (Political Funding) Act 2012) Section 47 .—(1) A candidate at a presidential election shall not, directly or through any intermediary, accept a donation exceeding €100 in value unless the name and address of the person by or on whose behalf the donation is made are known to the candidate.

Anonymous donations over €100 cannot be accepted. Corporate donors must register if they want to make a donation of over €200 and include a statement that the donation was approved by the donor.  Any donations over €200 must also be included in the corporate donor's annual report. 
See Standards in Public Office Commission. 2015. Guidelines for Political Parties Steps to be taken concerning donations and prohibited donations, p. 13.