asked the Minister for Finance the criteria which is used to select organisations for charitable exemption status.
Written Answers. - Charitable Exemption Status.
78.
A body of persons established for charitable purposes only may claim exemption from tax under the provisions of sections 333 and 334 of the Income Tax Act, 1967, in respect of income applied to those charitable purposes. The question of whether or not a body is established for charitable purposes only is determined under general law.
Claims for charity exemption for tax purposes are made to the Revenue Commissioners. The question of entitlement to such exemption is one for that administration in the first instance and for the appeal forum or the courts where an applicant might not be satisfied with the ruling at the administrative level.