I propose to take Questions Nos. 229, 230 and 240 together.
The position is that charitable tax exemption is provided for under section 207 of the Taxes Consolidation Act 1997. To be eligible for charitable tax exemption a body must be established solely for charitable purposes and the exemption applies only in so far as the funds are applied for charitable purposes.
The administration of the scheme is the responsibility of the Revenue Commissioners and it is not their practice to comment on the tax affairs of individual bodies. However, the Revenue Commissioners have informed me that they have appropriate procedures in place toward ensuring that each body that applies for charitable tax exemption meets the necessary criteria before the exemption is granted. Bodies which are granted charitable tax exemption are also subject to periodic review with a view to ensuring their continued compliance with the terms of the exemption.
Being granted charitable tax exemption does not mean that the charity has charitable status other than for tax purposes or is a registered charity. As the Deputy will be aware, there is no register of charities in the State at present. I understand that legislation to regulate the charities sector is being prepared, as a priority, by the Department of Community, Rural and Gaeltacht Affairs.