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Seanad: Charities Bill 2007: Report and Final Stages (11 Dec 2008)

John Curran: Amendment No. 10 is just a strengthening provision. The wording "be regarded as a charitable purpose" is being changed to "be a charitable purpose". It is a technical amendment in that regard.

Seanad: Charities Bill 2007: Report and Final Stages (11 Dec 2008)

John Curran: Since the earlier debates on the Bill in both the Dáil and Seanad, I have been reflecting on the issue of those organisations that purport to be religious in nature but whose principal interest is in profit or whose methods may be harmful to their followers. As I stated last week, this issue arose from an Opposition amendment originally developed by Deputies Wall and Higgins. It was...

Seanad: Charities Bill 2007: Report and Final Stages (11 Dec 2008)

John Curran: It is clear from the amendments tabled that there is a great appreciation throughout this House of the vital role trustees play in the operation of charities. I am aware of the need to protect the interests of trustees of charities and I wish to ensure they are not made unfairly liable for commitments into which they enter on behalf of charities in all good faith. I wish to ensure that...

Seanad: Charities Bill 2007: Report and Final Stages (11 Dec 2008)

John Curran: These amendments are presentational and corrective in nature. Amendments Nos. 18 and 19 are similar in that they clarify subsections 2 and 4, respectively, applying to consultative panels established on the direction of the Minister under section 37. Amendment No. 20 is a technical amendment clarifying that section 39(4) applies only to applicants under the section and not to charitable...

Seanad: Charities Bill 2007: Report and Final Stages (11 Dec 2008)

John Curran: Amendments Nos. 25 to 28, inclusive, and 31 are similar drafting amendments which provide that charities that have registered under section 39 and charities that have been deemed to have registered under section 40 are regarded in the same way in the legislation.

Seanad: Charities Bill 2007: Report and Final Stages (11 Dec 2008)

John Curran: Although at face value this amendment, which replaces the original section 43, is substantial, essentially it is a presentational amendment proposed on the basis of legal advice. It provides for the circumstances under which a charitable organisation, which had applied successfully for entry onto the register of charities may be removed from the register by the authority. It ensures that...

Seanad: Charities Bill 2007: Report and Final Stages (11 Dec 2008)

John Curran: Obviously, there was considerable interest from the sector that charities currently registered could be deemed under the new Act. We have regulated the existing practices in the legislation. In other words, the charitable purposes in the Bill would be similar to those that are seen as such by Revenue. There no reason a charity currently registered with Revenue would lose that status. More...

Seanad: Charities Bill 2007: Report and Final Stages (11 Dec 2008)

John Curran: Amendment No. 32 requires the authority to notify in writing a body that has been removed from the register because it has a disqualified trustee. Previously, there was no such obligation.

Seanad: Charities Bill 2007: Report and Final Stages (11 Dec 2008)

John Curran: Amendment No. 33 is a presentational amendment that, rather than showing a lengthy list of subsections to which provision does not apply, shows a much shorter list of subsections to which it does apply. Amendment No. 34 is a presentational amendment on a similar basis to the previous amendment. It broadens the list of subsections to section 44 to which the subsection in question applies....

Seanad: Charities Bill 2007: Report and Final Stages (11 Dec 2008)

John Curran: Amendment No. 38 corrects a mis-reference in the subsection. Amendment No. 39 is purely a drafting amendment that effects no substantive change to the provision.

Seanad: Charities Bill 2007: Report and Final Stages (11 Dec 2008)

John Curran: Amendment No. 42 removes what ultimately was considered to be a superfluous reference to subsection (3). Amendment No. 43 is purely for clarification that the reference is to subsection (3) and the reference to subsection (2) in this subsection is correct as there is no offence under subsection (2). Subsection (3) is the correct reference, as is inserted by amendment No. 44. Amendments Nos....

Seanad: Charities Bill 2007: Report and Final Stages (11 Dec 2008)

John Curran: Amendments Nos. 48 and 49 are consequential on each other. They provide for flexibility on the type of annual reports to be submitted by different charities or categories of charities to the new authority. It is not considered that every charity should have the same reporting burden.

Seanad: Charities Bill 2007: Report and Final Stages (11 Dec 2008)

John Curran: I agree it is important we have reporting and I suppose it is important the reporting is proportionate to the type and scale of the operation of the charity. It is a point Senator Buttimer made previously and I want to reiterate it because it is very important. We are regulating an area that has been largely unregulated. The role of the new authority, apart from being a regulatory...

Seanad: Charities Bill 2007: Report and Final Stages (11 Dec 2008)

John Curran: Amendment No. 50 corrects a cross-reference within the section. Amendments Nos. 51 and 52 update a legal reference to the Pensions Act and the Unfair Dismissals Act, respectively. Amendment No. 69 updates a reference to a section number of the Charities Act.

Seanad: Charities Bill 2007: Report and Final Stages (11 Dec 2008)

John Curran: Amendments Nos. 1 and 2 are technical amendments.

Seanad: Charities Bill 2007: Report and Final Stages (11 Dec 2008)

John Curran: They provide for the necessary redefinition of charitable organisations and trusts arising from section 88 which allows for charitable organisations to enter into certain agreements with charity trustees or connected persons that would have been contrary to the previous definition.

Seanad: Charities Bill 2007: Report and Final Stages (11 Dec 2008)

John Curran: Senator Norris is correct that there are a number of Government amendments. Report and Final Stages of the Bill were concluded in the Dáil recently. I am anxious that before the Bill is finalised it would be reviewed by the Attorney General's office. I think that is an appropriate exercise. Accordingly, some amendments are drafting ones for the sake of clarity. I have no problem...

Seanad: Charities Bill 2007: Report and Final Stages (11 Dec 2008)

John Curran: Last week I introduced an amendment that excluded certain educational organisations from particular provisions of the Bill. Having reflected further on the matter and following consultation with the Office of the Attorney General, I table these two amendments today to have the following effect. Having consulted the Department of Education and Science, I am adding third level educational...

Seanad: Charities Bill 2007: Report and Final Stages (11 Dec 2008)

John Curran: I thank the Senators for their comments.

Seanad: Charities Bill 2007: Report and Final Stages (11 Dec 2008)

John Curran: The amendment seeks to reinsert the provision excluding an approved body of persons within the meaning of section 235 of the Taxes Consolidation Act 1997, which was removed last week on Committee Stage. The Bill seeks to retain the status quo as regards charitable purposes. Sport is not regarded as a charitable purpose. Therefore bodies of persons under section 235 of the Taxes...

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