The tax code provides exemptions for charities who have charitable status as follows:
- Income Tax Sections 207 and 208, Taxes Consolidation Act, 1997
- Corporation Tax (in the case of companies) Sections 76 and 78 Taxes Consolidation Act, 1997
- Capital Gains Tax Section 609, Taxes Consolidation Act, 1997
- Deposit Interest Retention Tax (DIRT) Section 256 Taxes Consolidation Act, 1997
- Capital Acquisitions Tax Sections 17, 22 and 76 of the Capital Acquisitions Taxes Consolidation Act 2003
- Stamp Duty Section 82, Stamp Duties Consolidation Act, 1999
- Dividend Withholding Tax Chapter 8A, Part 6, Taxes Consolidation Act, 1997
Section 848A Taxes Consolidation Act 1997 (TCA 1997) provides for a scheme of tax relief for certain "eligible charities" and other "approved bodies" in respect of donations received on or after 6 April 2001.
The Charities Regulatory Authority was legally established on the 16th October 2014 under the Charities Act 2009.
It is for the Charities Regulatory Authority to grant charitable status accordingly bodies should firstly apply to the Charities Regulatory Authority for charitable status prior to making an application to Revenue for Charitable Tax Exemption.
Please see www.revenue.ie/en/business/charities.html for more information.