Revenue eBrief No. 061/21 – Charitable Donations Scheme

Revenue eBrief No. 061/21

24 March 2021

Charitable Donations Scheme

Tax and Duty Manual Part 36-00-17 – Charitable Donations Scheme – has been updated.

  • Paragraph 3 of Part 3, Schedule 26A Taxes Consolidation Act was amended by Finance Act 2020. The amendment allows an “approved body” to retain its authorisation to operate the CDS without having to serve the two year waiting period in circumstances where the approved body has changed its legal form and has therefore had to make a new application for the charitable tax      exemption. The TDM has been updated accordingly.
  • References have been removed to a donation by a self-employed person after a charity has lost its authorisation, as these are no longer relevant.
  • Clarification has been added that applications for the charitable tax exemption are now made online through ROS.
  • Links to further information and contact details for Revenue’s Charities and Sports Exemption Unit have been updated.

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