Mary Lou McDonald
Question:123. Deputy Mary Lou McDonald asked the Minister for Finance if it is permissible for a registered charity to include political donations for tax relief purposes. [23287/13]
View answerWednesday, 15 May 2013
Questions (123, 128)
Maureen O'Sullivan
Question:128. Deputy Maureen O'Sullivan asked the Minister for Finance if it is permitted for a registered charity to make a political donation and still receive tax relief on their income; and if he will make a statement on the matter. [23337/13]
View answerWritten answers
I propose to take Questions Nos. 123 and 128 together.
The charitable tax exemption scheme is administered by the Revenue Commissioners. In order to avail of the exemption, a body or trust must be established for charitable purposes only and must apply all of its income to charitable purposes. The Deputies are most likely aware that while bodies that hold a charitable tax exemption are not permitted to make donations that directly support political parties or candidates, they are however, permitted to apply their funds to activities that advance or promote their charitable purposes. Depending on the circumstances, these can include certain political lobbying and advocacy activities in support of their charitable purpose.
Procedures are in place to ensure that bodies that are granted charitable tax exemption are subject to periodic reviews to ensure that the terms of the exemption continue to be fulfilled. All relevant matters, including matters which have been brought to the Revenue Commissioners attention, are taken into account in the context of such reviews.
In regard to the specific issues raised by the Deputies, the Revenue Commissioners have indicated that in order to determine if any such item of expenditure satisfies the terms of a charitable tax exemption it is necessary to examine that expenditure, the context in which it was incurred and the charitable objects of the body incurring the expenditure in detail.
If the Deputies wish to provide specific details then the Revenue Commissioners will investigate the issue/s to ensure the terms of the exemption/s in question are being adhered to.