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
- 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).