Tax and Charities

The Charities Regulatory Authority is the agency that makes the determination if an organisation is a charity - please see our Charities Act 2009 section for more information. 

Only after this determination has been made should an organisation apply to the Revenue Commissioners to obtain charitable tax exemption status.  The CHY number the Revenue Commissioners issues relates only to and organisations tax affairs and is not its official charity number (see link above for additional information).

In the first instance, applications for exemption are examined having regard to whether the body concerned is a registered charity.

No charity is legally required to apply to Revenue for a CHY number unless they wish to avail of charitable tax exemption schemes – an organisation may do so on an optional basis, if it may incur certain tax  liabilities as a result of its activities.

If your charity wants to apply for charitable tax exemption, this is a separate process and can be completed using the RevenueCommissioners' leaflet and application form-CHY1.

Visit the charity section of the Revenue Commissioner website for more information.

or

Office of the Revenue Commissioners, Charities Section,
Government Offices, Nenagh, Co. Tipperary.

Tel: 067 63400 ext. 63377, Fax: 067 32916, Lo call: 1890 66 63 33, Email: charities@revenue.ie

A body which is granted charitable tax exemption will be issued a charity tax reference number e.g. CHY 1111 and this CHY number should be quoted in all future correspondence with Revenue.