Charities
Section 848A Taxes Consolidation Act 1997 (TCA 1997) provides for a scheme of tax relief for certain "eligible charities" and other "approved bodies" in respect of donations received on or after 6 April 2001.
CHY1 - Applying for Relief from Tax on the Income and Property of Charities (PDF, 123KB) April 2009
CHY1 - Applying for Relief from Tax on the Income and Property of Charities (MS Word, 127KB) April 2009- CHY2 - Scheme of Tax Relief for Donations of Money or Designated Securities to 'Eligible Charities'and other 'Approved Bodies' Under Section 848a Taxes Consolidation Act 1997 (PDF, 283KB) May 2009
- CHY2 Cert - Appropriate Certificate (PDF, 266KB) - Tax Relief for Donations to Eligible Charities and Approved Bodies Appropriate Certificate for the purposes of Section 848A Taxes Consolidation Act 1997
- CHY2 Authorisation (PDF, 56KB) - Application to Revenue for Authorisation as an ‘Eligible Charity’ for the purposes of Section 848A Taxes Consolidation Act 1997 (Donations to Eligible Charities and Other Approved Bodies)
- DCHY1 - Non resident charities (resident in and operating in an EEA/EFTA State) seeking a determination (PDF, 219KB)
- CHY10 - Explanatory leaflet on Value-Added Tax in the case of Charities (PDF, 48KB)
April 2009
- Standardised Memorandum and Articles of Association for a Company Limited by Guarantee and Seeking Tax Exemption as a Charity Under the Provisions of Section 207, Taxes Consolidation Act, 1997. (PDF, 99KB)
- Standardised Memorandum and Articles of Association for a Company Limited by Guarantee and Seeking Tax Exemption as a Charity Under the Provisions of Section 207, Taxes Consolidation Act, 1997. (MS Word, 104KB)
- Sample Constitution for an Organisation (other than a Company) Seeking Tax Exemption as a Charity Under the Provisions of Section 207, Taxes Consolidation Act, 1997. (PDF,105KB)
- Sample Constitution for an Organisation (other than a Company) Seeking Tax Exemption as a Charity Under the Provisions of Section 207, Taxes Consolidation Act, 1997. (MS Word, 44KB)
- Guidance Notes for Charities and Approved Bodies concerning what constitutes a relevant Donation under Section 848A, Taxes Consolidation Act 1997 (MS Word, 25KB) December 2006
- Form 848A - Donations Scheme - Claim for Repayment of Income Tax by Eligible Charities and other Approved Bodies under Section 848A TCA 1997. (PDF, 57KB)
- Form 68 - Claim by a Charity for Repayment of Withholding Tax Deducted (PDF, 122KB)
- EFT - Electronic Funds Transfer - Bank Details - Repayment of Income Tax to Eligible Charities and other Approved Bodies (PDF, 22KB)
- Frequently Asked Questions - Charities
List of Bodies with Charitable Tax Exemption under the Tax Acts.
alphabetical list of Bodies with Charitable Tax Exemption (MS Excel, 1.14MB) - alphabetical list of Bodies with Charitable Tax Exemption (PDF, 2.5MB)
- numeric list of Bodies with Charitable Tax Exemption (MS Excel, 1.14MB)
- numeric list of Bodies with Charitable Tax Exemption (PDF, 2.5MB)
List of Sports Bodies with a Tax Exemption under the Tax Acts:
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alphabetical list of Sports Bodies with a Tax Exemption (MS
Excel, 293KB)
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alphabetical list of Sports Bodies with a Tax Exemption (PDF,
458KB)
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numeric list of Sports Bodies with a Tax Exemption (MS Excel,
293KB)
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numeric list of Sports Bodies with a Tax Exemption (PDF,
459KB)
Eligible Charities and Approved Bodies
- Eligible Charities and Approved Bodies as listed in Schedule 26A of the Taxes Consolidation Act 1997
