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Dáil Éireann debate -
Tuesday, 24 May 1983

Vol. 342 No. 10

Written Answers. - Charitable Tax Status

697.

asked the Minister for Finance the charities and organisations that enjoy charitable tax status.

A body of persons established for charitable purposes only may claim exemption from tax under the provisions of sections 333 and 334 of the Income Tax Act, 1967, in respect of income applied to those charitable purposes. I am informed by the Revenue Commissioners that they do not keep a list of the various bodies which have claimed this exemption. The question of whether or not a body is established for charitable purposes only is determined under general law. I am also informed that the Commissioners of Charitable Donations and Requests do not have a list of such bodies.

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