Revenue Tax Briefing

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Revenue Tax Briefing Issue 41, September 2000


Standard Memorandum and Articles of Association for Charities Applying for Charitable Tax Exemption under the provisions of Section 207 Taxes Consolidation Act 1997

A standard Memorandum and Articles of Association is now available for use by bodies who propose to incorporate as a company limited by guarantee and who intend to apply for charitable exemption. This document will assist solicitors acting on behalf of applicant bodies or the applicant bodies themselves or company formation services. Copies are available in diskette form from:

Charities Section,
Revenue Commissioners,
Government Offices,
Co. Tipperary



Ext. 63310

(01-677 4211 if calling from Dublin).