Trevor Sargent
Ceist:258 Mr. Sargent asked the Minister for Finance the plans he has to establish a register of tax-exempt charitable bodies; and if he will make a statement on the matter. [11592/01]
Written Answers - Tax-Exempt Charitable Bodies.
asked the Minister for Finance the plans he has to appoint a registrar of tax-exempt charitable bodies; and if he will make a statement on the matter. [11593/01]
I propose to answer Questions Nos. 258 and 259 together. Any body of persons or trust that wishes to become a tax exempt charitable body must apply to the Revenue Commissioners. To qualify for tax exemption the body of persons or trust must be established for charitable purposes only. While the tax legislation does not define what "charitable purposes" is, case law over the years has defined it as follows: 1. the advancement of religion, 2. the advancement of education, 3. the relief of poverty, and 4. other purposes beneficial to the community not falling within the other three categories.
Currently there are 5,106 tax exempt charities and a list of these charities is published on the Revenue website www.revenue.ie. I understand from the Revenue Commissioners that this list is updated on a quarterly basis to take account of both newly exempted bodies and of bodies who notify Revenue that they have ceased activities. Copies of the list are also available in diskette format from the charities section of the Revenue Commissioners in Nenagh.
The Revenue Commissioners are responsible for the administration of the tax exemption and for monitoring the compliance with the tax exemption and I have no plans to change this arrangement. The regulation and monitoring of charities generally is a matter for my colleague, Deputy Dermot Ahern, the Minister for Social, Community and Family Affairs. I understand work has begun in the Department of Social, Community and Family Affairs on examining the current situation with a view to ensuring that comprehensive legislation on the regulation of charities and charitable fundraising is produced as a priority.