It is proposed to take Questions Nos. 82, 83, 84, 85, 86, 87, 88 and 95 together.
I should explain that the Office of the Revenue Commissioners has a narrow function in relation to charities, that is the consideration of applications from bodies of persons or trusts claiming exemption from tax on the basis that they are established for charitable purposes only. It has no wider regulatory function. General regulation of charitable bodies is the responsibility of my colleague, the Minister for Justice. In this regard the Deputy will be aware that there is a commitment in the Government policy agreement to reform the law relating to the administration and regulation of charities along the lines of the report of the Committee on Fund-raising Activities for Charitable and Other Purposes. That report included recommendation that organisations raising funds for charitable and other purposes be required to register with a registration authority. I understand from the Minister that substantial progress is being made on the preparations of proposals for reform and that these will be placed before Government in due course.