I was in contact with the Charities Section of the Revenue commissioners, and I asked them was there any legislative requirement that a charity must have a CHY number in order to avail of s.207 TCA 1997.
This is their reply below:
“The first line of Section 207(1) states “Exemption shall be granted – “, and Section (2) states the same. This infers that exemption under these sections shall be granted by the Revenue Commissioners, and exemption is only available once granted. In order for exemption to be granted, it is necessary for an organisation to complete the application process and be formally assigned a CHY number through this office.”
Do you think that they are correct?