Emer Higgins (Dublin Mid West, Fine Gael) | Oireachtas source

I thank the Minister of State for his response. We know the regulatory and fiscal frameworks vary between countries. There is no single example of best practice in this regard. One aspect is, of course, Government support for philanthropic endeavour through providing tax or other incentives. The OECD has indicated there is no single accepted rationale for the preferential tax treatment of philanthropy. This is because it is such a complex area. It is critical that any tax incentive is used effectively and not in any way exploited. I would welcome more information on how we are navigating regulation of philanthropic work and proper use of incentives.

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