Revenue eBrief No. 072/26

07 April 2026

Charitable Donation Scheme

Tax and Duty Manual (TDM) Part 36-00-17, concerning the Games and Sports Bodies Exemption, which provides information on tax exemptions for certain bodies established for the sole purpose of the promotion of athletic or amateur games or sports (‘approved sports bodies’), has been updated:

• in paragraph 2, by the removal of the condition for obtaining the tax exemption for "approved sports body" under section 235 Taxes Consolidation Act 1997 (TCA) that that the majority of the directors or officers of a sports body must be resident in the State;
• in paragraph 3, to reflect the provision in Finance Act 2025 that the exemption under section 235 TCA applies from the date an application for the exemption is approved by Revenue;
• in paragraph 7, to give further details on the exemptions under other taxes for sporting bodies;
• in paragraph 8, to state that tax relief is available under section 847A TCA for donations to sporting bodies for certain projects as defined in that section; and
• in paragraph 9, to state that tax relief is available under section 847AA TCA for donations to certain national governing bodies as defined in that section.