Taxes Consolidation Act 1997 section 208B

Charities - miscellaneous

Section 208B sets out the administrative requirements for charities claiming tax exemption under sections 207, 208 or 208A, including the information to be provided to Revenue, the power to verify that information, and the procedures for withdrawing an exemption.

• Charities must support their exemption claims with all information Revenue reasonably requires and, once approved, must provide ongoing information about their activities on request
• The exemption takes effect from the date shown on Revenue's notice granting it, not from the date the charity applied or was established
• Revenue may appoint a qualified auditor to verify information provided, and the costs of that verification are recoverable from the charity trustees or the charity itself
• Revenue may withdraw a charity's exemption by registered post if it is no longer eligible, must notify the Charities Regulatory Authority, and may publish the names, addresses and CHY numbers of exempt charities