Deputy Brendan Howlin:

We can deliver to Deputy McDonald exactly what she wants, namely, that charitable organisations be captured by the provisions of the registration without impacting on their charitable status. That is my intention. Concerns were expressed during the consultation process by the charity sector that the tax exempt status of charities would be compromised by their inclusion in a lobbying register. Therefore, a specific head covering this issue was included in the general scheme of the Bill as published.

The first chief executive of the new Charities Regulatory Authority was appointed in March, with the authority being formally established on 1 October of this year under the terms of the Charities Act 2009. The legal advice is to the effect that the Registration of Lobbying Bill will not change the current legal position in respect of the status of charities. In light of that advice, it is unnecessary as a matter of law to include anything on charities in this Bill as previously proposed in the general scheme.

My officials have met the Revenue Commissioners and the Charities Regulatory Authority. Under the Charities Act, a body that promotes a political cause - unless the promotion of that cause relates directly to the advancement of the charitable purposes of the body - is excluded from charitable status. The Charities Regulatory Authority has confirmed its intention to develop written guidelines for charities on how the authority will implement these provisions of the Act. The authority and Revenue have confirmed that this guidance will be developed in full consultation with the Office of the Revenue Commissioners. Eligibility for a charitable tax exemption is and will remain a matter for the Revenue Commissioners. As such, the requirement to deal with the matter in the way proposed by the Deputy does not arise. This is the strong advice that I have received from the new authority and Revenue.