Non-resident charities

Conditions for retaining tax exemption

You must continue to comply with the following conditions:

  • remain tax compliant
  • maintain charitable status with the Charities Regulator where relevant and comply with the Charities Act 2009
  • use the charity’s income for charitable purposes only
  • keep proper financial records and accounts and make these available to Revenue for inspection on request
  • submit a copy of the first year’s financial accounts to Charities and Sports Exemptions Unit, within 18 months of the exemption being granted
  • keep audited accounts if your annual income is over €100,000
  • notify the Charities and Sports Exemptions Unit of any change to the charity’s details
  • request permission from the Charities and Sports Exemptions Unit, to accumulate funds for a period in excess of two years. This should include the reason for the proposed accumulation.

All contacts with the Charities and Sports Exemption Unit should be through ROS and MyEnquiries.

If the charity does not comply with the above conditions Revenue may withdraw the exemption from the date it was originally granted.

Next: Charities that are dormant or winding up