Charitable Donation Scheme

How does a charity apply for the Charitable Donation Scheme?

To apply for the scheme, or to renew the authorisation, you must complete a CHY Authorisation Form.

You should send this form to Revenue's Charities Section through MyEnquiries in the Revenue Online Service (ROS).

You must also send the following:

  • your latest financial accounts including a breakdown of income and expenditure
  • latest annual report, or details of recent activities carried out by the charity
  • details of any changes to the body’s governing instrument.

Your latest financial accounts should be signed by the two trustees if the annual income is less than €100,000.

Your latest financial accounts should be audited and signed by the auditor if the annual income is greater than €100,000.

If the charity is unincorporated, you must provide the names, addresses and PPSNs of the current officers.

If you are applying to the scheme for the first time, you must also complete a CDS Tax Registration Form and send it through MyEnquiries in ROS.

An authorisation issued under the scheme will be valid for a period of up to five years.

Next: What is a qualifying donation?