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: What is a relevant donation?