John Curran (Dublin Mid West, Fianna Fail)

On Second Stage and in today's contributions, much has been read into the fact that human rights and social justice have not been included specifically as charitable purposes in the Bill. I want to allay the concerns that the Bill is seeking to diminish human rights organisations operating in the State.

The charitable purposes, as set out in section 3, reflect those that have emerged in common law in this country over many years and which form the basis for decisions by the Revenue Commissioners in determining eligibility for charitable tax exemptions. The Bill, as I stated earlier, is neither seeking to narrow nor to expand these charitable purposes.

The actual position is that human rights and social justice are not currently considered charitable purposes. No organisation has been granted charitable tax exemption under section 207 or 208 of the Taxes Consolidation Act 2007 on the basis that it is a human rights organisation. Some organisations that might be commonly regarded as human rights organisations have been granted charitable tax exemptions in the context of the charitable purposes relating to education or poverty rather than as human rights bodies. Any such organisations that are currently registered with the Revenue Commissioners would be automatically deemed to be registered under section 40. There is no intent in the Bill to create difficulties for human rights organisations operating on the ground.

Many of the other charitable purposes in section 3(10) are closely related to human rights such as the prevention of human suffering — Senator Norris was quick enough to refer to the animals — the advancement of conflict resolution and reconciliation, the integration of those who are disadvantaged and the promotion of their full participation in society. I appreciate the passionate contributions of Senators on this matter but the Bill simply maintains the status quo as regards charitable purposes. It does not impact negatively on human rights or social justice organisations. In that regard, I cannot accept the amendments.

An issue similar to that raised in amendment No. 7 arose in the Dáil's consideration of the Bill. My legal advice is that such an amendment is not necessary. It is already implicit that the clause applies to such activities in any jurisdiction. I will, however, recheck it with the Attorney General to clarify the position.

Senator Bacik referred to organisations being deemed as charities and then losing their status. As long as they are engaged in what are defined in the section as charitable purposes, that will not happen. If they do, there is an appeals mechanism to the tribunal and subsequently to the High Court. The organisations currently operating in the State will maintain their status. The purpose of this legislation in regulating a whole sector for the first time is to maintain the status quo.