- The relief of poverty;
- The advancement of education;
- The advancement of religion;
- Other purposes of a charitable nature beneficial to the community.
To find out about rules, procedures and guidelines relating to charities go to the Revenue Commissioners website
. The leaflet CHY 1 "Applying for relief from tax on the income and property of charities" is available in print here
and it explains the application procedure. The organisation must apply directly to the Charities Section of the Revenue Commissioners.
However before making an application an organisation should check if its ‘governing instrument’, essentially, its constitution or a Memorandum and Articles of Association or a Trust Deed, meet with the requirements of the Revenue Commissioners as regards charitable status. This will avoid the cost and time involved in making alterations. The company must have aims which are exclusively charitable and the income and property of the company must be used for charitable purposes only.
The organisation should send in a completed application form with its governing instrument (e.g. memorandum and articles of association), a statement of activities, the latest financial accounts and names and addresses of its officers to: Office of the Revenue Commissioners, Charities Section, Government Offices, Nenagh, Co. Tipperary Tel: (direct dial): 067-44301, 067-44302, 067-44303 or for callers from Dublin: Lo Call: 1890 254565. Fax: 067-32916.