Charities and Sports bodies – on-line applications

Revenue eBrief No. 208/19

Charities and Sports bodies – on-line applications

Revenue has introduced an online applications system for charities and sports bodies. From 9 December 2019, all applications for tax exemption, applications to operate the Charitable Donation Scheme and notifications of winding up by charities and sporting bodies can be made through the Revenue Online Services (ROS).

A new Tax and Duty Manual Part 07-01-07  provides guidelines on how to submit an application on ROS.

Extract:

1 Introduction

Following the development of a new system on Revenue’s Online Service (ROS), charities and sports bodies can now make on-line applications for:

  • tax exemption for resident charities
  • tax exemption for non-resident charities
  • tax exemption for sports bodies
  • the Charitable Donation Scheme
  • notice to Revenue of winding up.
    All applications must be made using ROS.