Ms Aideen Howard:

As the Deputy is aware, a large number of funded and other arts organisations are charities. We enjoy charitable status partly for the benefit and privilege of being able to fundraise. Our colleagues in the charity sector have carried out a significant amount of research on the kinds of reform that would be required to bring Ireland in line with countries that really incentivise investment and charitable giving. For example, the Community Foundation for Ireland has published a very useful document which proposes changes to the tax system that would result in investment in the arts being comparable with investment in other areas, film in particular. In addition, it is proposed that charitable giving by corporations and individuals could be much better facilitated and resourced under a revised system. I understand from colleagues in charities, the arts and Benefacts that several models are ready for review. We would be delighted to suggest models that the Government could investigate with the aim of making giving to our sector a little bit more attractive, in the way that it is in other European and-----