Sports bodies tax exemption

Changing structure

A sports body that has been granted tax exemption may change its legal structure. An example of a change in legal structure would be from an unincorporated body to a Company Limited by Guarantee (CLG).

When changing legal structure, you must:

  • notify the Charities and Sports Exemptions Unit through MyEnquiries on the Revenue Online Service (ROS)
  • register the new entity for tax
  • complete and submit an application for tax exemption for the new entity through ROS
  • provide a final set of accounts when the ceased body has been wound up
  • and
  • cancel the Tax Registration Number for the ceased body.

Please contact the Charities and Sports Exemptions Unit if you have any queries.

Next: Withdrawal of sports tax exemption