Sports bodies tax exemption
Winding up a sports body
You must advise the Charities and Sports Exemption Unit if:
- your sports body has to wind up
- it is unable to promote the game or sport for which it was created.
To notify Revenue you must complete and submit a Notice of Winding Up through Revenue Online Service (ROS).
The following attachments must accompany your submission:
- the final set of accounts for the sports body
- details of how the sports body distributed its residual funds and assets.
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