Taxes Consolidation Act 1997 Schedule 26A Part 3

Approval of body as eligible charity

Schedule 26A Part 3 sets out the rules for approving a body as an eligible charity, including the application process, conditions for authorisation, treatment of restructured charities, publication requirements, and withdrawal of authorisation.

• Revenue may issue an authorisation to a charitable body confirming it is an eligible charity, provided the body is established for charitable purposes only, applies its income for charitable purposes only, and has held a section 207 tax exemption for at least two years.
• Where eligible charities amalgamate or restructure, the successor body is deemed to satisfy the two-year exemption requirement provided the predecessor bodies held authorisations and completed winding up before the reorganisation.
• An authorisation lasts for a maximum of five years, and the eligible charity must publish audited accounts and comply with any conditions set by the relevant Minister.
• Revenue must withdraw an authorisation by registered post if the charity no longer meets the qualifying conditions, with the withdrawal taking effect from the date specified in the notice.