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Dáil Éireann debate -
Wednesday, 20 Apr 1994

Vol. 441 No. 6

Written Answers. - Charitable Organisations.

Trevor Sargent

Question:

92 Mr. Sargent asked the Minister for Finance if an organisation (details supplied) is registered as having charitable status; and the full list of organisations enjoying this status.

A body of persons or a trust may claim exemption from income tax, corporation tax and capital gains tax under the provisions of the Taxes Acts if it is established for charitable purposes only in respect of income applied to those charitable purposes. To qualify for such exemption the body must show that it has as its primary objective either: the advancement of education; the advancement of religion; the relief of poverty; or other works of a charitable nature beneficial to the community. For reasons of confidentiality, the Revenue Commissioners do not supply details about applicants for exemption nor provide a list of organisations to which this has been granted.

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