Tax changes for Charities and Sports Bodies

Eoin Tobin, Head of RDJ Private Client Services, who has recently joined the editorial board of the Irish Tax Review, explores tax changes introduced in Finance Act 2024 that will affect charities and sports bodies. 

The Act modifies the eligibility criteria for charities to qualify for tax relief on donations and imposes a time limit for applying income tax relief. Additionally, alterations to Section 847A TCA 1997 now allow individual donors to sports bodies to decide who benefits from the tax relief, a move that could encourage larger donations. 

Read the full article here. 

This article first appeared in Irish Tax Review Issue 2 (2025) © Irish Tax Institute.