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:
- your latest financial accounts or details of your financial plans
- a statement of your activities and plans
- a copy of your charity's constitution.
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
- 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