Charitable tax exemption

Charities that are changing legal structure

A charity that holds tax exemption can notify a change in its legal structure by:

One example of a change in legal structure would be to change, from an unincorporated body to a Company Limited by Guarantee (CLG).

Where eligible charities granted charitable tax exemption are amalgamated or reorganised, that exemption can continue to apply if the body or bodies:

  • held Revenue authorisation
  • and
  • had met all relevant conditions prior to restructuring for a period of at least two years.

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