Non-resident charities
How to apply for Charitable Tax Exemption
Applications must be submitted through Revenue Online Service (ROS) as follows:
- My Services
- Other Services
- Charities and Sports Bodies eApplications
with the following attachments:
- a letter from the Charities Regulator if a Registered Charity Number is not required
- a copy of your charity's constitution
- a statement of your charity's activities to date, and its plans for the next 12 months
- your charity's latest annual report
- your charity's latest financial statements
- a sworn affidavit completed by the treasurer, trustee or any duly authorised agent
- and
- a letter of residence from your charity's tax authority.
Further information on applying for charitable tax exemption online can be found on Tax and Duty Manual Part 07-01-07.
Revenue's Charities and Sports Exemptions Unit may request additional documentation to support your application. If your application is successful, Revenue will grant tax exemption.
Your charity may qualify to operate the Charitable Donations Scheme once you have been granted charitable tax exemption.
What language should you use?
Your application and supporting documents must be in Irish or English, the official languages of the State. Any accounts submitted must be in Euro.
Next: Conditions for retaining tax exemption