Not-for-Profit tax

Our years of expertise in the not-for-profit sector and our association with charities and non-governmental organisations (NGOs), such as The Irish Wheelchair Association, Trocáire and The Arts Council, have given us a deep understanding of this unique sector and tax issues affecting organisations.

Our dedicated not-for-profit tax team has extensive experience, gained over years working with not-for-profit organisations and public sector bodies. We have a deep appreciation of the conditions within which charities and similar organisations operate and more importantly the impact that unforeseen tax liabilities can have on their budgets.

All organisations which employ staff, undertake trading activities or provide consultancy services have to fully comply with PAYE and VAT obligations, and this includes charities and not-for-profit organisations. Failure to comply with PAYE or VAT obligations in Ireland and in other jurisdictions can result in significant liabilities – both financial and reputational.

There is also a layer of complexity and administrative burden for charities and NGOs operating internationally associated with having an internationally mobile workforce.

Crowe’s dedicated not-for-profit tax team can help your organisation navigate these issues offering clarity in the face of complexity.

A range of the specific areas we can advise on include:

• Setting up a charity and obtaining charitable status
• Eligibility to receive tax relief on charitable donations
• Tax efficient structure of organisations with multiple corporate entities
• Sector-focused VAT and PAYE reviews
• Reviewing and updating VAT and PAYE policies and procedures
• Advice on structuring remuneration packages efficiently
• Home and Host country compliance for staff working internationally
• Provision of VAT advice to public bodies in receipt of public funding
• Review of income streams to identify any potential VAT exposures within an organisation
• Review of VAT apportionment rate to ensure that the correct amount of VAT is being reclaimed on indirect overheads
• Strategic advice in relation to minimising VAT costs associated with one-off projects
• Sector-focused tax advice on the disposal of properties
• RCT and its implications for public bodies obliged to operate it
• Assistance with preparation for and attendance at Revenue audits

We regularly offer training both onsite and through circulation of guidance manuals to clients on taxation matters. The need for such training can arise where for example legislative changes or a change in your activities creates new or altered tax obligations or procedure.