Kate O'Connell (Dublin Bay South, Fine Gael) | Oireachtas source

I referenced a particular charity last week, that of Gianna Care. It is not actually registered as a charity. A formal complaint has been made to the Charities Regulator. I was caught by something last week. If an organisation is purporting to be a charity and collecting money under that heading but it is not a registered charity, the Charities Regulator does not seem to be able to do anything. What is Revenue's role in that regard? If there is a rogue charity, for want of a better term, I assume that Revenue's role in terms of tax exemption is the same. It does not just assume that a body is a charity. Would the body be dealt with in the same way as an ordinary company?