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.