Tax relief on donations to certain sports bodies

What is a qualifying project?

Tax relief on donations may be claimed by National Governing Bodies (NGBs) where the income received is spent in respect of a qualifying project. A qualifying project can mean one, or more, of the following:

  • Purchase of equipment eligible under the Community Sports Facilities Fund.
  • Measures that support elite athletes.
  • Promotion of participation in sport by women.
  • Promotion of participation in sport by people with disabilities

If approved, the Department of Culture, Communications and Sport will issue a certificate with a qualifying project number to the NGB.

The Minister for Culture, Communications and Sport may cancel a certificate. Donations received after the cancellation will not qualify for tax relief.

Next: Who can claim the tax relief?