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Charitable tax exemption

  1. Overview
  2. How to apply for charitable tax exemption
  3. Conditions for retaining charitable tax exemption
  4. Charities that are dormant or winding up
  5. Charities that are changing legal structure
  6. Withdrawal of a charitable tax exemption

Charities that are dormant or winding up

If your charity is unable to carry out its charitable purpose, you must:

You should attach:

  • a final set of accounts at the time of cessation
  • and
  • confirmation of the recipients of any residual funds or assets.

Next: Charities that are changing legal structure

Published: 12 March 2024 Print this page

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