Charitable tax exemption

Charities that are changing legal structure

A Charities Regulatory Authority (CRA) listed charity that has a Charitable Tax Exemption from Revenue can change its legal form by:

  • registering the new body with the Charities Regulatory Authority
  • and
  • applying to Revenue for a new CHY number.

Please contact the Collector General's Division with any new queries.

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