Revenue would like to remind members about the filing obligations of charitable organisations and to highlight that those charities that do not hold tax exemption must file returns.
Revenue has issued a note stating:
“If a registered charity wishes to apply to Revenue for tax exemption, an application must be submitted, through Revenue’s online applications system, which can be done via ROS.
Where Revenue grants tax exemption to a registered charity, it issues a CHY number to that charity; this indicates that the charity has tax exempt status. A registered charity that does not hold tax exemption is obliged to file all returns, as appropriate, to Revenue.
There is no obligation on tax exempt charities to file tax returns to Revenue for the taxes to which the exemption applies. They must file returns for those taxes to which the exemption does not apply.
Any enquiries in this regard can be sent via Revenue’s secure online MyEnquiries facility.”
Details about applying for tax exemption are available here.