23C. Registration of third parties.
As soon as may be after the receipt by it of a donation the value of which exceeds €100 and before incurring any expenses for political purposes or, as the case may be, incurring, subsequent to that receipt, any further such expenses, a third party shall furnish to the Public Offices Commission in writing -
(a) the name and address of the third party and the name and address of the responsible person or each responsible person in relation to the third party,
(b) a statement of the nature, purpose and estimated amount of the donations to, and proposed expenses of, the third party in any year, and
(c) an indication of the third party's connection, if any, with any political party or candidate at a Dáil, Seanad or European election or referendum or otherwise.