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Give the club rules people understand

An Irish sports club may apply to Revenue as an unincorporated body or a company, and the constitution needs the standard clauses for the chosen route. This shared template provides a plain structure for purpose, membership, committee, meetings, finance and closure. Adapt it to the legal and tax position, governing body requirements and the club's actual practice.

Download Word version Download PDF No signup. Word to edit, PDF to print or send on.

What is in the document

  • The club name, objects and powers explaining what the organisation exists to do
  • Membership classes, joining, subs, conduct and the process for leaving
  • Committee positions, elections, terms, vacancies and decision-making quorum
  • AGMs and special meetings, covering notice, attendance and member votes
  • Accounts, authorised signatories, financial controls and use of club income
  • Amendments and dissolution, including the destination of assets if the club closes

Making it yours

Fit the club's legal route

Use provisions suitable for an unincorporated body or company and include Revenue's standard clauses where the tax exemption requires them.

Check the governing body

Insert current affiliation wording exactly where safeguarding, discipline or another subject requires a prescribed clause.

Keep closure terms honest

Send remaining assets to a suitable body with similar purposes and account for any conditions placed on funded kit.

What a club registers as in Ireland

The usual answer here is sports body tax exemption, through Revenue.

Revenue can grant a tax exemption to a body whose sole purpose is promoting an amateur game or sport, provided the income is used for that purpose. It does not cover DIRT or VAT, and PAYE still applies to any employees.

A club applies either as an unincorporated body or as a company, and its constitution has to carry Revenue's standard clauses for whichever it is. Revenue publishes a model constitution for each.

This template is a starting point, not legal advice. Check the official guidance, which was correct on 28 August 2026, and take advice before you adopt anything at a general meeting.

Questions

What should an Irish club constitution cover?

Include objects, membership and subs rules, committee roles and elections, meeting procedure, financial controls, amendments and dissolution. The final document must suit whether the club operates as an unincorporated body or company and any Revenue exemption sought.

Does a small club need a constitution?

Yes. It gives members a settled process for decisions, elections, money and disputes. A bank, funder or governing body may also request it. Revenue publishes standard clauses for sports body tax exemption applications.

Can we use the download unchanged?

No. The shared template is free and needs no signup, but it is not a separate Irish legal document. Adapt it to the club's structure, Revenue position and governing body terms before proper member adoption.