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Dáil Éireann debate -
Tuesday, 13 May 1997

Vol. 479 No. 2

Written Answers. - Charitable Trusts Register.

Joe Walsh

Question:

65 Mr. J. Walsh asked the Minister for Finance the name of each registered charitable trust in Ireland; and the principle activity of each such trust. [12515/97]

I am informed by the Revenue Commissioners that there is no register of charitable trusts in Ireland at the present time. The Revenue Commissioners through their charities section are responsible for the administration of the relevant charitable exemptions from tax under the provisions of sections 333 and 334 of the Income Tax Act, 1967 and for this purpose determine whether a body of persons or trust claiming the benefit of any such exemption is established for charitable purposes only.

Applications for charitable exemption received from trusts are examined under the following headings: relief of poverty; advancement of education; advancement of religion; other works of a charitable nature beneficial to the community.

For reasons of confidentiality, the Revenue Commissioners do not supply details to third parties about applicants for charitable exemption for tax purposes not provide a list of organisations to whom such exemption has been granted.

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