Charitable tax exemption

How to apply for charitable tax exemption

To apply for tax exemption your charity must be registered:

• with the Charities Regulator
• for tax with Revenue by completing one of the following forms
  • Tax Registration form for voluntary non-profit making organisations
  • Form TR1 for unincorporated bodies or,
  • Form TR2 for companies
• for Revenue Online Service (ROS). 

You must submit an application through ROS, by following these steps:

• sign into ROS
• go to the ‘Other Services’ section in the ‘My Services’ tab
• select ‘Charities and Sports Bodies eApplications’.

More information on applying for a charitable tax exemption online is contained in the online services section. 

Charities, except schools with a Roll Number, must attach the following:

• your latest financial accounts or details of your financial plans
• a statement of your activities and plans
• a copy of your charity's constitution which has been approved by the Charities Regulator. The Charities Regulator provides templates of Model Constitution for Unincorporated Entities and Model Constitution for Company Limited by Guarantee. The constitution must include Revenue’s standard clauses for Unincorporated Entities or Companies.

Revenue may request further documentation to support your application.

If you are a school, with a Roll Number and are registered for tax, then you only need to provide:

• a Registered Charity Number issued by the Charities Regulator
• and
• details of all trustees.

Once your charity has been granted tax exemption, Revenue will issue a Charitable Tax (CHY) Exemption Number. You do not need to renew your exemption provided you still meet the conditions for retaining tax exemption.

Next: Conditions for retaining charitable tax exemption