Revenue eBrief No. 005/22
January 21, 2022
Charitable Tax Exemption
Tax and Duty Manual Part 07-01-06, concerning the Charitable Tax Exemption, has been updated in paragraph 7 to reflect the amendment in Finance Act 2021 which provides that the Charitable Donation Scheme can be availed of by eligible charities that have amalgamated or re-organised and have previously been granted exemption, hold Revenue authorisation and have met all conditions prior to restructuring for a period of at least two years.