Ivana Bacik (Independent)

Like so many others I have welcomed this Bill. As I pointed out on Second Stage, it is much needed and the charitable sector does require regulation. For far too long, there has been inadequate regulation. The Revenue had to step in and take over a role for which it was not designed. As Senator Buttimer stated, most of the Bill's provisions are supported by the Opposition. This is an important section and the Minister of State's response is not satisfactory. There are five different amendments all seeking in one way or another to insert the purpose of protection or advancement of human rights as a purpose beneficial to the community in a charitable purpose. The fact that it is left out of this Bill when it is included in the legislation in neighbouring jurisdictions requires further explanation.

The explanation given by the Minister of State, with respect, is a reference to the common law and the tradition that this is not regarded as a charitable purpose. The current regulation of charities is most unsatisfactory. The common law on charitable purposes is long outdated and requires statutory change. This Bill provides for the first time a proper and adequate statutory framework. It is not enough to refer to common law definitions of charitable purposes as a reason we should retain the status quo. The Bill's purpose is to ensure more adequate regulation.

Section 40 does not cover those bodies which are already in existence advancing human rights. The Minister of State claimed they may become deemed bodies. That will only cover those bodies already in existence. It would not cover organisations that might be established soon or in the future.

Regarding a body which attains the deemed status under section 40, the problem the Law Society of Ireland identified is that a body could lose charitable status and become designated as an excluded body if it is deemed to promote a political cause. There has been a problem in the past for charitable organisations with the thorny definition of what constitutes a political cause. One of the definitions of an excluded body in section 2 is a body "that promotes a political cause, unless the promotion of that cause relates directly to the advancement of the charitable purposes of the body". That is a rather circular definition.

If the charitable purposes or purpose that is of benefit to the community is not broad enough to cover the advancement of human rights, many bodies which many of us would regard as human rights bodies, might be seen as promoting political causes which do not relate to the advancement of charitable purposes because charitable purposes do not include human rights advancement. There have been difficulties in the past for human rights organisations where they have been deemed by the Revenue to be involved in political activity. There have been difficulties with the legislation governing political donations, something that is slightly under the radar but which is of major concern to many groups campaigning on human rights issues in Ireland in the past and at present. The Minister of State referred to legal advice in response to Senator Hannigan's amendment No. 7. I ask the Minister of State to tell us if he has legal advice on the reason for excluding advancement of human rights. Is there advice from the Attorney General or another Government adviser that it would be inappropriate or problematic to include this definition in section 3(10)? I do not see how it can be, given the legislation elsewhere and the reasons I and the law society have advanced. I ask the Minister of State to inform us if he has this advice.