5. Is there a ban on donations from Trade Unions to political parties?

Companies, trades unions, building societies and other "friendly” societies must provide details in their annual report/return of all donations exceeding 5,078.95 EUR in value made by them. The report must identify the value of each such donation and the person(s) to whom the donation(s) was made. These reports/returns are not furnished to the Standards Commission, but to the Companies Registration Office or to the Office of the Registrar of Friendly Societies, as applicable.

Source:  GRECO (2009) Evaluation Report on Ireland, Transparency of Party Funding (Theme II), p.17. See also Electoral Act No. 25, 1997.