Revenue’s guidance has been updated to reflect the Finance Act 2021 amendment which provides where a body with the exemption has restructured, the successor body will be deemed to be exempt and will inherit the authorisation top operate the Charitable Donation scheme once the authorisation was held for at least two years prior to the re-organisation by a charity or charities. The guidance also clarifies steps for authorisation. Revenue eBrief 08/22 provides further details.
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