A charity is an organisation whose aims are exclusively charitable i.e. they come under one of the following definitions of charity

1. The relief of poverty;
2.  The advancement of education;
3.  The advancement of religion;
4.  Other purposes of a charitable nature beneficial to the community
   

For voluntary and community organisations there can be advantages in having charitable status. It can give a standing and credibility to the organisation. Most funders of voluntary and community organisations require them to be recognised as charitable. In addition the organisation is exempt from some taxes and can apply for other exemptions. However it should be noted that it does not give legal status to an organisation; you can have charitable status without having legal status and vice versa.
To find out about rules, procedures and guidelines relating to charities use the following internet address http://www.revenue.ie/en/business/charities.html The leaflet CHY 1 "Applying for relief from tax on the income and property of charities" is available in print from the Revenue Commissioners and on its website www.revenue.ie. It explains the application procedure and includes an application form. The organisation must apply to the Charities Section of the Revenue Commissioners.

 However before making an application an organisation should  check if the rules of the organisation whether a constitution or a memorandum and articles of association will be recognised as charitable. If it is a company limited by guarantee it is important that when the memorandum and articles of association are being drafted they should meet with the requirements of the Revenue Commissioners as regards charitable status. This will avoid the cost and time involved in making alterations. The company must have aims which are exclusively charitable and the income and property of the company must be used for charitable purposes only. Also no director of the company may be paid by the company except for out-of-pocket expenses and that if the company is dissolved all assets should be distributed to an organisation with similar charitable purposes.

The organisation should send in a completed application form with its governing instrument (e.g. memorandum and articles of association), a statement of activities, the latest financial accounts and names and addresses of its officers to: Office of the Revenue Commissioners, Charities Section, Government Offices, Nenagh, Co. Tipperary Tel: (direct dial): 067-44301, 067-44302, 067-44303 or for callers from Dublin: Lo Call: 1890 254565. Fax: 067-32916.