Registering with the CRA – Basic Details You Need To Know

Registration1. Registering with the CRA

a) Charities with a valid tax exemption before 16 October 2014

Charities that have been granted a tax exemption number by the Revenue before 16th Oct 2014 and have a valid CHY number have automatically been registered with the Charities Regulatory Authority and received a Registered Charity Number. Therefore, charities do not need to contact the CRA regarding their registration.

b) Charities established before 16 October 2014 without a CHY number

Charities that were established before the 16th of October 2014 without a valid CHY number will not be automatically registered with the CRA. The applications for registering with the CRA must be sent in before 16th April 2016.

c) Charities established after 16 October 2014

Charties that have been established after 16 October 2014 in Ireland have to apply to the CRA to be registered.

2. What type of organisations can apply for registration to the CRA?

Organisations that intend to carry on charitable activities in Ireland can apply for the registration to the CRA. Organisations can be either a charitable trust, a body corporate or an incorporated body of persons that promote a charitable purpose and must use all of its property to advance that purpose.

If you are not sure whether or not you need to register your organisation as a charity, do not hesitate to contact us and our specialists will advise you accordingly.

According to the Revenue, the following types of organisations cannot register to the CRA:

a) a political party, or a body that promotes a political party or candidate;

b) a body that promotes a political cause, unless the promotion of that cause relates directly to the advancement of the charitable purposes of the body;

c) an approved body of persons within the meaning of section 235 of the Taxes Consolidation Act 1997;

d) a trade union or a representative body of employers, (e) a chamber of commerce;

e) a body that promotes purposes that are:

    1. unlawful;
    2. contrary to public morality;
    3. contrary to public policy;
    4. in support of terrorism or terrorist activities, whether in the State or outside the State;
    5. for the benefit of an organisation, membership of which is unlawful

 3) Can Education Bodies register with the CRA?

Section 3 of the Charities Act 2009 recognizes the advancement of education as a charitable purpose. These charities with a valid charitable tax exemption from the Revenue are automatically registered. Education bodies with charitable purposes that did not have a CHY number before 16 October 2014 were asked to apply to the CRA before 16th April 2015.

4) How to register

Charity organisation that have not yet registered with the CRA must register online and apply for an account on https://www.charitiesregulatoryauthority.ie

After creating the account charity organisations can apply through this account to be registered for the CRA.

5) Details needed for the registration application

 

  • Charity organisations need to supply the following details during their registration process:
  • Charity details (name, governing form etc.)
  • Charitable purpose
  • Activities (Public Benefits provided, average number of employees, number of volunteers etc.)
  • Addresses (Principal, Correspondence & operational addresses)
  • Fundraising details
  • Trustees, Officers, Directors
  • Operating places outside of Ireland
  • Parent/Subsidiary organisations
  • Financial details
  • Bank accounts
  • Documents (financial accounts, governing document or constitution of the charitable organisation)
  • Declaration

 

Ormsby & Rhodes can assist you in relation to any queries regarding the Charities Regulatory Authority. For information or further support, please contact us today.