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Charitable tax exemption

  1. Overview
  2. How to apply for charitable tax exemption
  3. Conditions for retaining charitable tax exemption
  4. Charities that are dormant or winding up
  5. Charities that are changing legal structure
  6. Withdrawal of a charitable tax exemption

Charities that are changing legal structure

Charities that intend changing legal structure should contact the Charities Regulator to ensure they follow the correct restructuring procedure.

Once the new entity has been registered with the Charities Regulator, the charity should:

  • apply to Revenue for a new CHY number for the restructured body through Revenue Online Service (ROS)
  • and
  • submit a winding up application through ROS for the previous entity.

Please contact the Charities and Sports Exemptions Unit with any queries.

Next: Withdrawal of a charitable tax exemption

Published: 09 July 2024 Print this page

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