Charitable tax exemption

How to apply for charitable tax exemption

To apply for tax exemption your charity must be registered:

Charities must have a minimum of three trustees, the majority of whom are unrelated, independent and resident in the state.

Applications must be submitted through ROS as follows:

  • My Services
  • Other Services
  • 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:

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 CRA 
  • 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