The implementation of the law is this area is governed by the Standards in Public Office Commission an independent body established in December 2001 by the Standards in Public Office Act 2001.

To summarise the law in this area, it is not permitted to receive funding from abroad that is to be used for political campaigning in Ireland. The Standards in Public Office Commission state:

A recipient of a donation may not accept:

a donation, of whatever value, from an individual (other than an Irish citizen) who resides outside the island of Ireland;

a donation from a body corporate or unincorporated body of persons which does not keep an office in the island of Ireland from which one or more of its principal activities is directed;”

that is used for the following:

“to promote or oppose, directly or indirectly, the interests of a third party in connection with the conduct or management of any campaign conducted with a view to promoting or procuring a particular outcome in relation to a policy or policies or functions of the Government or any public authority;

otherwise to seek to influence the outcome of the election or a referendum or a campaign”

You can get more information about Standards in Public Office Commission here  

The link to the governing law in this area can be located here.

You can make a complaint here if you believe that the law is not being complied with in this area.