Non-resident charities
Conditions for retaining tax exemption
Once Revenue grants tax exemption to your charity, it must continue to:
- remain tax compliant
- maintain charitable status with the Charities Regulator where relevant and comply with the Charities Act 2009
- use all income for its main charitable purpose only
- keep proper financial records and accounts and make these available to Revenue for inspection on request
- keep audited accounts if your annual income is over €250,000
- notify the Charities and Sports Exemptions Unit of any change to the charity’s details
- and
- request prior approval from the Charities and Sports Exemptions Unit, if you intend on accumulating funds for a period in excess of two years. This should include the reason for the proposed accumulation.
You should submit all documentation to the Charities and Sports Exemptions Unit through MyEnquiries in Revenue Online Service (ROS).
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