The 105-I Charitable Trust Fund

Charity No.: CHY 15707 for Clubs in the Republic of Ireland.

Accepted as a Charity by HM Revenue & Customs under reference XR 90123 for the Clubs in Northern Ireland. (A Charity Number is not issued for N.I.).

The Trusts comprise the Clubs of Lions District 105-I under the numbers above, but are separate legal entities to these Lions International District 105-I. The effect in brief is that the Clubs in good standing whose audited/certified accounts for the previous year are with the District Treasurer are exempt from Deposit Interest Taxes, Capital Gains Tax and Income Tax/Corporation Tax on their income and property.

There is provision on application for exemption from Capital Acquisition Tax (Gift Tax/InheritanceTax), Companies Capital Duty, and Stamp Duty on the transfer or lease of Land. The Trustees must apply for this.There is NO general exemption from Value Added Tax for charities. Relief from Rates on Premises in Northern Ireland. Eligible to apply to grant making charity trusts or to make Radio or TV Charity appeals on BBC/UTV in Northern Ireland. Eligible to receive tax free donations from Corporate Donors which are shown in the Company Accounts and require no administrative action by the Club.

Pay as you earn tax payers can donate any sterling amount (N.I. Clubs) or over €250 (R.O.I. Clubs) to a Club as a tax free donation to the Charity. The Taxpayer must complete a Gift Aid/Charity Donation form, The signed form must be forwarded to Donal Horgan, District Charity Trust Officer to reclaim the tax, which will be sent to the Club when received from the Revenue authorities. Clubs should submit the charity number or reference number to their relevant financial institution for exemption from the Tax on Interest on deposits. The Club Treasurer must inform the Charity Trust Officer of any Corporate or PAYE donations received by the Club for inclusion in the Trust Accounts.

PDG Donal Horgan
District 105-I Charity Trust Officer

PAYE workers who wish to avail of this valuable donation type must fill out the required CHY2 Cert.

To download the form, right click on this link and choose 'Save as', 'Save target as' or equivalent - CHY2 Cert. This must be filled in and returned to Donal Horgan (as above) or to us.

The Secretary,
Malahide Lions Club,
C/O The Grand Hotel,
Malahide,
Co. Dublin.

From the Revenue Commissioners website:

What tax reliefs apply in the case of donations to Charities?

All the information that you need is contained in our publication CHY 2 available on our website at:

CHY2 - Scheme of Tax Relief for Donations of Money or Designated Securities to 'Eligible Charities'and other 'Approved Bodies' Under Section 848a Taxes Consolidation Act 1997 (PDF, 94KB)

or on request from:
Charities Section,
Office of the Revenue Commissioners,
Nenagh,
Co. Tipperary.
Telephone No. 067 - 63400 ext. 63305/63308/63142