Charitable tax exemption

How to apply for charitable tax exemption

To apply for tax exemption, your charity must be:

• registered with the Charities Regulator
• registered for tax with Revenue by completing one of the following forms
  • Tax Registration form for voluntary non-profit making organisations
  • Form TR1 for unincorporated bodies
  • or
  • Form TR2 for companies
• and
• registered for the Revenue Online Service (ROS). 

You must submit an application through ROS, by following these steps:

1. Go to the ‘Other Services’ section in the ‘My Services’ tab.
2. Select ‘Charities and Sports Bodies eApplications’.

Further information on applying for a charitable tax exemption online can be found in Tax and Duty Manual Part 07-01-07.

Charities, except schools with a Roll Number, must attach:

• their latest financial accounts or details of their financial plans
• a statement of their activities and plans
• and
• a copy of the charity's constitution which has been approved by the Charities Regulator. The Charities Regulator provides templates of a Model Constitution for Unincorporated Entities and a Model Constitution for a Company Limited by Guarantee. The constitution must include Revenue’s standard clauses for Unincorporated Entities or Companies.

Revenue may request further documentation to support the application.

If you are a school with a Roll Number and are registered for tax, then you only need to provide:

• a Registered Charity Number issued by the Charities Regulator
• and
• details of all trustees.

Revenue will advise you in writing once your application for charitable tax exemption has been approved. The exemption will remain in place unless otherwise advised to you.

Next: Conditions for retaining charitable tax exemption