Revenue eBrief No. 160/21
20 August 2021
Charities and sports bodies on-line applications for tax exemption
Tax and Duty Manual Part 07-01-07 has been updated:
- in paragraph 6.1 to provide details of the Revenue clauses to be included in the constitutions of applicant sports bodies
- in paragraph 6.3 to provide reference templates for model constitutions to assist sports bodies when submitting an application for tax exemption.