John Curran (Dublin Mid West, Fianna Fail)

The Deputy is correct that this area has been extremely complex. I inherited the Bill in the course of its passage through the Oireachtas and two of my predecessors as Minister of State, Deputies Pat Carey and Noel Ahern, dealt with the earlier Stages. The underlying issue was that while this is complex, we are trying to maintain the status quo. We are considering what Revenue has done. It was in that context that the legislation was framed.

The Bill seeks to ensure that existing groups involved in human rights and social justice issues, and which are currently registered as charities, will automatically be deemed as charities. I reiterate that when we consider charitable purposes, all of the specific purposes in which human rights groups are currently in engaged, such as the prevention or relief of poverty, the advancement of education and the advancement of conflict resolution and reconciliation, will be included.

The legislation has gone as far as possible towards maintaining the status quo and trying, in the complex area the Deputy recognises, to organise a charitable sector which for a long time had no organisation. We must also recognise that this is a first step and there will be a mandatory review.

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