Mr. Ivan Cooper:

To add to that, the other effect is that organisations that overtly wish to characterise themselves as promoting human rights cannot fundraise for charitable purposes, because they are precluded from being on the register of charities.

I agree with the strategy outlined by Dr. Oonagh Breen. Ideally a single test for charities would be administered rather than have different interpretations of what is charitable between that outlined in the Charities Act 2009 and as defined by the Revenue Commissioners. One could find that while it may be a good strategy it has the consequence that an entity recognised as a charity by the charities regulator does not qualify for charitable tax exemptions unless whatever issue that prevents Revenue from recognising it is addressed.