Kathleen Lynch
Ceist:78 Kathleen Lynch asked the Minister for Finance if he will give information on tax expenditure in the years 1993 and 1994 relating to payments made under section 439 (1) (II) of the Income Tax Act, 1967 to universities or colleges; the amount of expenditure relating to third level colleges; the number of funds set up to receive covenanted payments from this section; the number of funds set up to receive covenanted payments that relate to third level colleges and universities; the number of funds set up to receive covenanted payments that relate to second level schools; the number of funds set up to receive covenanted payments that relate to the primary sector; the payments made under section 439 to persons other than the direct descendants of the disponer; the payments made under section 439 to children and others subject to the 5 per cent limit of disponer's income; and the payments made under section 439 to organisations for human rights as amended by section 15 of the Finance Act, 1975. [4476/95]