John Curran (Dublin Mid West, Fianna Fail)

I thank Senators for their contributions to the debate. While I propose to comment on some of the issues raised, I will reflect on several other matters which were raised for the first time during this debate. Since my appointment about six months ago, the Charities Bill 2007 has been the only legislation with which I have had to deal. I do not know if many Ministers of State are landed with the task of dealing with a Bill.

One of the first steps I took on taking office was to consult the political parties and those involved in the charities sector. It quickly emerged that the purpose of the legislation was to try to organise the charity sector. More than 7,000 charities are registered with the Revenue Commissioners and while tax procedures are in place, control and transparency are lacking. This could undermine the work of charitable organisations as they need to enjoy public confidence. I recognise that not every aspect of the charities sector will be covered but this is a complex and substantial Bill, which includes a mandatory provision that a review will be undertaken within five years. Given how long ago earlier legislation underpinning charitable work was enacted, it will be important to have a timely review of the Bill and a clear undertaking has been made in this regard.

I will respond to some, albeit not all, of the issues raised as I expect some of the points will be debated in detail on Committee Stage. Senator Quinn, who is no longer present, referred to philanthropy and the Finance Act. While the issues raised by the Senator are not directly relevant to the Bill before us, they impact on the entire charitable sector and, as such, I will raise them separately with the Minister for Finance. I will examine in detail the points raised by Senator O'Toole regarding accounting, auditing and so forth.

A number of issues were raised by numerous Senators. Senator Buttimer, being first to contribute, probably touched on most of them, as did many of the other contributors during the course of the day. An article in The Irish Times yesterday referred to charity trustees and their personal liability. I am aware that this has been an issue. I want to clarify that the Charities Bill does not make charity trustees personally liable for losses accruing to their charity. The actual legal position is that charity trustees are already personally liable for such losses, whether this is generally known, and I believe that is unfair. A few weeks ago on Report Stage in the Dáil, we introduced section 89, a new section to the Bill, which allows charities to take out insurance to indemnify the trustee from any personal liability in respect of any act done, or omitted to be done, by him or her in good faith. That is a new indemnity provision, which does not exist at the moment, specifically to address the issue that was raised in the newspaper yesterday. People might not have noticed this as it was introduced on Report Stage rather than earlier. However, it was done specifically because we felt the situation was unfair. It is important to note that.

Senator Ó Murchú raised the issue of whether the Bill would make it mandatory for charities to take out indemnification insurance to protect trustees. This is an enabling provision so it will be a matter for individual charities and the trustees themselves. It will not be obligatory.

Numerous Senators raised the issue of human rights. This is a matter which had been discussed in both Houses long before I took over responsibility for the Charities Bill. I am conscious that the definition of "charitable purposes" in section 38 has been of considerable interest to the sector and to Members of both Houses, particularly as regards human rights. At the outset, when I was making my introduction, I said that it was important to note that in enshrining these charitable purposes into primary legislation for the first time, the Bill is seeking neither to narrow nor broaden the purposes that have emerged through case law over the years. That is the setting in which we were trying to frame the Bill.

Charitable purposes, in section 3 of the Bill, mirrors those changes that have developed in common law over many years and have been used by Revenue in considering eligibility for tax exemptions. As I said, the Bill is neither seeking to dilute nor expand these charitable purposes. While the Bill does not use the expression "human rights" and it is not expressly mentioned, several of the other purposes of benefit to the community are closely linked to the promotion of human rights. Senator Alex White, for example, made the point that one of the specifics is the prevention of the relief of suffering in animals. However, I believe he was slightly unfair to do that. Had he gone back to an earlier subsection, he would have seen that it related to prevention of human suffering. While the express term "human rights" may not be there, many of the issues are, such as the advancement of conflict resolution and reconciliation, the integration of those who are disadvantaged and the promotion of their full participation in society.