52. Must reports from political parties and/or candidates reveal the identity of donors?

Electoral Act 1997 Section 24 (as amended by Section 15 of the Electoral (Amendment) (Political Funding) Act 2012).
—(1) (a) Not later than the 31st day of January in every year, each person who, in the preceding year, was a member of either House of the Oireachtas or a representative in the European Parliament shall furnish to the Public Offices Commission a written statement, in the form directed by the said Commission, in respect of the preceding year indicating whether during that year the member or representative, as the case may be, received a donation exceeding in value the relevant amount specified in subsection (4) and stating in respect of each such donation (if any)— (i) the value of the donation, and (ii) the name, description and postal address of the person by or on whose behalf the donation was made. (b) Not later than the 31st day of March in every year, each political party shall furnish to the Public Offices Commission a written statement, in the form directed by the said Commission, in respect of the preceding year indicating whether during that year the party received a donation exceeding in value the relevant amount specified in subsection (4) and stating in respect of each such donation (if any)— (i) the value of the donation, and (ii) the name, description and postal address of the person by or on whose behalf the donation was made. (2) (a) Not later than the fifty sixth day after the polling day at a Dáil or European election in a constituency, each candidate at the election who was not elected at such election shall furnish to the Public Offices Commission a written statement, in the form directed by the said Commission, indicating whether in relation to the election the candidate received a donation exceeding in value the relevant amount specified in subsection (4) including in the case of a candidate at a Dáil election, donations received in relation to that election at any time before the issue of the writ or writs in relation to the election and, in the case of a candidate at a European election, donations received at any time before the date of the order appointing polling day at the election and furnishing in respect of each such donation the information referred to at subparagraphs (i) and (ii) of paragraph (a) of subsection (1). (b) Not later than the fifty sixth day after the relevant day on which the poll is closed at a Seanad election, each candidate at the election who was not elected at such election shall furnish to the Public Offices Commission a written statement, in the form directed by the said Commission, indicating whether in relation to the election the candidate received a donation exceeding in value the relevant amount specified in subsection (4) including donations received before the date of the order appointing days and times at a Seanad general election under section 12 of the Seanad Electoral (University Members) Act, 1937 , or a Seanad general election order made under section 24 of the Seanad Electoral (Panel Members) Act, 1947 , or the date of a Seanad bye-election order under either such Act, as the case may be, and furnishing in respect of each such donation the information referred to at subparagraphs (i) and (ii) of paragraph (a) of subsection (1). Electoral (Amendment) (Political Funding) Act 2012 Section 15. Section 24 of the Act of 1997 is amended— (a) in paragraph (a) of subsection (1)— (i) by substituting the following subparagraphs for subparagraphs (i) and (ii): “(i) the value of the donation, (ii) the name, description and postal address of the person by or on whose behalf the donation was made,”, and (ii) by inserting the following subparagraphs after subparagraph (ii): “(iii) the date on which the donation was received, (iv) whether the donation was requested from the donor, and if so, the name and postal address of the person who requested the donation, and (v) whether a receipt issued to the donor in respect of the donation, and if so, the date on which the receipt issued and the name of the person who issued the receipt.”, (b) in paragraph (a) of subsection (1A) (inserted by section 50(g) of the Act of 2001) by substituting “€1,500” for “£4,000”, (c) in subsection (2)—(i) in paragraph (a) by substituting “(i) to (v)” for “(i) and (ii)”, and (ii) in paragraph (b) by substituting “(i) to (v)” for “(i) and (ii)”, and (d) in subsection (4)— (i) by substituting “€1,500” for “£4,000”, and (ii) by substituting “€600” for “£500”.

Parties and candidates must disclose the names of those who have made donations of over €600. Individual donors who make donations with a total value in excess of €1,500 in any calendar year to two or more members of the same political party (or to a political party and one or more of its members), are themselves required to furnish a donation statement and statutory declaration to the Standards Commission disclosing details of the donations. 
See Standards in Public Office Commission. 2015. Guidelines for Political Parties Steps to be taken concerning donations and prohibited donations. p. 5.