Non-resident charities

How to apply for Charitable Tax Exemption

Applications must be submitted through Revenue Online Service (ROS) as follows:

  • My Services
  • Other Services
  • Charities and Sports Bodies eApplications

with the following attachments:

  • a letter from the Charities Regulatory Authority (CRA) if a Registered Charity Number is not required
  • a copy of your charity's constitution
  • a statement of your charity's activities to date, and its plans for the next 12 months
  • your charity's latest annual report
  • your charity's latest financial statements
  • a sworn affidavit completed by the treasurer, trustee or any duly authorised agent
  • a letter of residence from your charity's tax authority

Non-resident charities must have a minimum of three trustees, the majority of whom are unrelated and independent.

Revenue's Charities and Sports Exemptions Unit may request additional documentation to support your application.

If your application is successful, Revenue will grant tax exemption.

Your charity may qualify to operate the Charitable Donations Scheme once you have been granted your tax exemption for at least two years.

Once your charity is tax compliant and meets the relevant conditions, you will not need to renew your exemption.

What language should you use?

Your application and supporting documents must be in Irish or English, the official languages of the State. Any accounts submitted should be in Euro.

Next: Conditions for retaining tax exemption