I am advised by the Revenue Commissioners that the charitiesmanual referred to is an internal procedures manual used by charities section staff in relation to charitable tax exempt bodies. The manual is published as part of Revenue Commissioners freedom of information records under the terms of section 16 of the Freedom of Information Act 1997.
It is not the practice of the Revenue Commissioners to comment on specific charities. However, on the matter of accounts and accounting practices, all tax exempted charities are required to maintain proper books of account and records as this is a condition attaching to their exemption. Bodies which are granted charitable exemption are subject to periodic review with a view to ensuring their continued compliance with the terms of the exemption. The failure to keep proper financial records by a tax exempted charity would be considered a breach of the obligations associated with the exemption.
If the Deputy has any further information relevant to the issues raised, I would suggest she advise the Revenue Commissioners, who are the appropriate authorities to deal with such matters.
