Dáil Éireann Debate, Tuesday - 11 June 2013
158. Deputy Anthony Lawlor asked the Minister for Finance if he will provide details of the number of religious organisations that are entitled to tax exemptions nationwide; and if he will make a statement on the matter. [26863/13]
View answerCurrent tax legislation contains a range of tax exemptions and reliefs applicable to charitable organisations, which would include religious organisations. These exemptions and reliefs apply, for example, in relation to income tax and corporation tax on trading income and investment income and to capital acquisitions tax, capital gains tax and stamp duty. There are, in addition, a number of VAT exempt activities in which charitable organisations could engage, such as the provision of education or hospital care.
As these exemptions and reliefs apply to all qualifying charitable organisations rather than specifically to religious organisations Revenue does not generally maintain statistical data in respect of the entitlement of religious organisations to, or the use by them of, the various exemptions. However, a body applying to the Revenue Commissioners for charitable tax exemption under section 207 of the Taxes Consolidation Act 1997 (relating to rental and investment income) is required, as part of the application process, to indicate under which of the following charitable purposes the application is being made:
- Relief of Poverty;
- Advancement of Education;
- Advancement of Religion;
- Other works of a charitable nature beneficial to the community.
Of the bodies which are currently listed as being exempt, a total of 1,160 cite religion as their main or principal object. In that regard, however, some religious organisations would have been granted the exemption in respect of other main activities, for example, relief of poverty or advancement of education, and would be categorised under those headings rather than under religion. Accordingly, this figure does not necessarily fully reflect the number of religious organisations which are exempt under section 207. The Commissioners publish a list of all bodies which have been granted exemption under section 207 which can be accessed on the Revenue website at www.revenue.ie.
