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Tax relief on donations to certain sports bodies

What is an approved sports body?

You are regarded as an approved sports body if Revenue has issued you with a valid Games and Sports Exemption Number (GS Exemption Number).

National Governing Bodies (NGBs) must have a GS number if they wish to claim tax relief on donations to qualifying projects. Further information on applying for this number is available at Sports Body Tax Exemption.

To apply for tax relief on donations your sports body must have:

  • a GS Exemption Number
  • a valid Tax Clearance Certificate. You can apply for tax clearance using electronic Tax Clearance (eTC) system through Revenue Online Service (ROS)
  • an approved project number issued by the Sports Capital Unit of the Department of Tourism, Culture, Arts, Gaeltacht, Sport and Media
  • or
  • a qualifying project, if the approved body is an NGB.

Next: What is an approved project?

Published: 16 June 2025 Print this page

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