Charitable tax exemption

Withdrawal of a charitable tax exemption

Revenue may withdraw your charitable tax exemption in a number of circumstances including, but not limited to, when:

• the charity is winding up
• the charity is a limited company and has been dissolved by the Companies Registration Office (CRO)
• the charity is in liquidation
• the charity is not engaging with Revenue. For example, your charity has an outstanding tax liability or has not provided accounts or other documentation, as requested.
• the charity is unable to carry out its charitable purpose and has ceased activities
• Revenue determines that your charity is no longer eligible for tax exemption
• the charity is no longer registered with the Charities Regulator. 

Notifications to the Charities Regulator

Revenue will notify the Charities Regulator if your charitable tax exemption has been withdrawn.

Withdrawal process

Revenue will assist your charity with its tax obligations and withdraw its tax exemption if we are aware that it is:

• in the process of winding up
• a limited company that has been dissolved 
• or 
• in liquidation. 

Revenue may determine that a tax exemption no longer applies if your charity:

• does not engage with Revenue  
• is unable to carry out its charitable purpose and has ceased activities
• or
• is no longer a registered charity with the Charities Regulator.  

If Revenue determines that a tax exemption no longer applies, the following process will apply: 

• Revenue will issue its determination regarding the reasons for withdrawal of tax exemption in writing.
• Revenue will grant you a period of 21 days so you can provide supporting documentation in relation to your claim for tax exemption.
• Revenue will issue a formal determination withdrawing the tax exemption if, after 21 days,: 
  • you have not engaged with Revenue
  • you have not provided the requested information 
  • or 
  • following the provision of additional information, it remains Revenue's belief that the tax exemption should be withdrawn.

If, after this process, Revenue determines that the tax exemption can continue, this will be confirmed to you in writing.

Appealing a decision to withdraw tax exemption

You can appeal Revenue’s decision to withdraw tax exemption by appealing directly to the Tax Appeals Commission (TAC). You need to make the appeal within 30 days of the issue of Revenue’s formal determination.