John Curran (Dublin Mid West, Fianna Fail)

In case anything new has emerged and in case there is anything further to the latest legal advice I have, I said I would refer amendment No. 7 to the Attorney General again. The advice I have is that the amendment is not necessary, but to be specific about it, I will check it. In section 3, the term "charitable purposes" mirrors the changes that have developed over many years and is used by the Revenue in considering eligibility for tax exemption. Inserting "charitable purposes" in the Bill emerged specifically from lengthy consultations with Revenue as to the charitable purposes they use and, to the best of my knowledge, it has not been stated previously in primary legislation.

I agree with many of the sentiments expressed but the purpose of the Bill was to reflect the current position, and we have done that in a number of ways. We have reflected the criteria used by Revenue. We have adopted a position whereby those organisations currently registered with Revenue would be deemed to be charities. We have provided for an appeals mechanism because of the concerns expressed by Senator Bacik. We know things will evolve and that this was a complex area on which to try to introduce regulation. That is the reason we have provided for a mandatory review.

Some of the issues raised are an attempt to try to extend the definition of "charitable purposes". The Bill clearly identifies those. As I said, the advancement or promotion of human rights is not currently regarded as a charitable purpose per se. Given the activities which organisations engage in, they have charitable status with Revenue. Organisations that have secured a registration number with Revenue will be deemed to be a charitable organisation. The deeming provision in section 39 ensures that organisations currently holding tax exemptions have no need for concern under the Bill.

I acknowledge that the terms "human rights" and "social justice" are not included specifically for the purpose of defining "charitable purpose". The activities which organisations engage in relating to the promotion of human rights, such as the prevention of poverty, the advancement of education, the prevention of human suffering, integration of those who are disadvantaged etc. will continue.

I will conclude by making a point about Amnesty International. The Revenue Commissioners operate a separate exemption for human rights bodies but only for those that have consultative status with the United Nations. To the best of my knowledge, the only organisation that falls within that category is Amnesty International, which will not be adversely affected in any way by the Bill.