Charitable tax exemption

Withdrawal of a charitable tax exemption

Charitable tax exemption will be withdrawn where a charity is:

• winding up
• in liquidation
• no longer registered with the Charities Regulator
• or
• a limited company that has been dissolved by the Companies Registration Office (CRO).

Revenue will issue written confirmation that tax exemption has been withdrawn.

When might the tax exemption no longer apply?

Revenue may consider that tax exemption no longer applies if your charity:

• is not engaging with Revenue. For example, your charity has an outstanding tax liability, or has not provided accounts or other documentation, as requested
• is unable to carry out its charitable purpose and has ceased activities
• or
• where Revenue determines that your charity is no longer eligible for tax exemption.

In these circumstances, Revenue will issue written notification setting out the reasons for withdrawal of tax exemption. You will have 21 days to provide supporting documentation in relation to your claim for tax exemption. If, after this process, Revenue determines that the tax exemption can continue, this will be confirmed to you in writing.

Revenue will issue a formal determination withdrawing the tax exemption if, after 21 days:

• you have not engaged with Revenue
• you have not provided the requested information 
• or
• following the receipt of additional information, it remains Revenue's belief that the tax exemption should be withdrawn.

Notifications to the Charities Regulator

Revenue will notify the Charities Regulator if your charitable tax exemption has been withdrawn.

Appealing a decision to withdraw tax exemption

You can appeal Revenue’s decision to withdraw tax exemption by appealing directly to the Tax Appeals Commission (TAC). You need to make the appeal within 30 days of the issue of Revenue’s formal determination.