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Non-resident charities

  1. Overview
  2. How to apply for Charitable Tax Exemption
  3. Conditions for retaining tax exemption
  4. Charities that are dormant or winding up

Charities that are dormant or winding up

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

  • contact the Charities Regulator, where appropriate, to ensure that you follow the correct winding up guidance procedure
  • advise the Charities and Sports Exemptions Unit through Revenue Online Service (ROS) and outline your plans for the charity
  • and
  • complete a Notice of Winding Up through ROS.

You must also include a:

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

Published: 24 April 2024 Print this page

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