Taxes Consolidation Act 1997 section 235

Bodies established for promotion of athletic or amateur games or sports

Section 235 exempts from income tax and corporation tax the income of bodies established solely to promote athletic or amateur games or sports, provided the income is applied for that purpose.

• Bodies established solely to promote athletic or amateur games or sports may claim exemption from income tax or corporation tax on income applied for that purpose; "sport" includes both competitive and recreational sport as defined by reference to the Sport Ireland Act 2015.
• Revenue may withdraw the exemption where a body was not established for the sole purpose of promoting sport, or where it ceases to exist for that purpose or begins to exist for the purpose of securing a tax advantage; the body may appeal within 30 days.
• Revenue will issue a games and sports exemption number to approved bodies and may publish a list of exempt bodies showing their name, county, and exemption number.
• Income that is not applied for the purpose of promoting sport remains liable to income tax or corporation tax in the normal way.