Part 36-0-14 Donations to Approved Sports Bodies 1. Introduction Section 847A Taxes Consolidation Act (TCA) 1997 provides tax relief for relevant donations to approved sports bodies for the funding of approved projects. 2. Approved Sports Bodies An approved sports body means a body that holds: (a) an exemption certificate under section 235 TCA 1997 (i.e. a body established […]
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