8. Is there a ban on anonymous donations to candidates?

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  1997 Section 47 (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. 
See Standards in Public Office Commission. 2017. Guidelines for Members of the Houses of the Oireachtas and Representatives in the European Parliament relating to acceptance, management and disclosure of donations, p. 14.