Tax Registration for Nonprofits (Other Than Charities)

Most organisations are obliged to register for tax with the Revenue Commissioners and obtain a tax registration number. For charities and nonprofits who are not charities this tax registration will depend whether they are incorporated (companies) or unincorporated. 

For charities (incorporated or unincorporated) they can apply for tax exemption as a charity – this is commonly referred to as a CHY number (see link to apply for CHY tax exemption). 

Certain nonprofit groups such as sports clubs, community organisations who do not fall under the ‘charity’ umbrella are dealt with as ‘un-incorporated’ bodies and can be registered as such via ROS, under ‘Register New Revenue Customer’. 

They are registered for income tax purposes but on a ‘periodic basis of assessment’, meaning they are not liable to filing tax returns on an annual basis as with all other entities, but are only required to file a return approximately every 5 years, and this is just for Revenue to satisfy itself that they are still a nonprofit as declared on Registration. 

Groups/entities such as this are normally kept live for income tax purposes if they draw down grants from public bodies etc., as they would be required to get tax clearance for such applications. 

In cases where nonprofits, who are not charities, are incorporated as companies, they must file corporation tax returns. This is due to the nature of the registration, i.e. corporate entity, they have to be registered for corporation tax purposes if they go down the route of registering as a company with the CRO. 

These nonprofit/non-charity companies can look for an ‘exemption to filing’ on the corporation tax returns, but this needs to be applied for in writing each year i.e. the same 5-year review which applies to unincorporated entities does not apply to nonprofit companies. 

For more information, and to begin your organisation’s registration, go the Revenue Commissioner’s page on Charitable Tax Exemption. The Revenue Commissioners can also offer advice and guidance on this process to any organisation who contacts them at: businesstaxesregistrations@revenue.ie.