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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 How to apply for a 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 the electronic Tax Clearance (eTC) system through the Revenue Online Service (ROS)
  • an approved project number issued by the Sports Capital Unit of the Department of Culture, Communications and Sport 
  • or
  • a qualifying project number, if the approved body is an NGB.

Next: What is an approved project?

Published: 19 September 2025 Print this page

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