Sports bodies tax exemption

Conditions for retaining the tax exemption

Once your sports body has been granted tax exemption, you must continue to comply with the following conditions.

You must ensure that your sports body:

  • remains tax compliant
  • uses all income to promote the athletic or amateur game or sport
  • keeps proper records and accounts
  • keeps audited accounts, if your annual income is over €250,000
  • notifies Charities and Sports Exemption Unit of any change of details through MyEnquiries in Revenue Online Service (ROS)
  • has sought permission from the Charities and Sports Exemption Unit through MyEnquiries in ROS for any change to the body's Constitution, where required to do so. 

Your sports body must request prior approval from the Charities and Sports Exemption Unit if you intend to accumulate funds for over five years. This should include the reasons for the accumulation. 

If your sports body does not comply with the above conditions, Revenue may withdraw the exemption. If this happens, the exemption can be withdrawn from the date it was originally granted.

Revenue publish the name of any sports body that has been granted the tax exemption.

Next: Winding up a sports body