Richard Boyd Barrett (Dún Laoghaire, People Before Profit Alliance) | Oireachtas source

The effect of this amendment section is that if a charity or eligible organisation is struck off the charity register, a person who made a donation to that charity in good faith and for which they received a tax break, prior to the charity being struck off, will still get the benefit of the tax break or write-off. Something, someone or several people must have prompted the Minister to consider the inclusion of such a provision. What prompted the Minister to include it?