Trevor Sargent (Dublin North, Green Party)
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Question 229: To ask the Minister for Finance if he is satisfied with the degree to which bodies awarded charitable tax exemption by the Revenue Commissioners are invigilated by the State in view of information regarding one such body (details supplied) in Dublin 7 which is apparently still in good standing with the Revenue Commissioners, notwithstanding information given to Dáil Éireann in the course of an Adjournment debate on 9 March 2004; and if he will make a statement on the matter. [37822/05]

Trevor Sargent (Dublin North, Green Party)
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Question 230: To ask the Minister for Finance his views regarding a body (details supplied) in Dublin 7 promoting itself as having charitable status and being a registered charity, neither of which are currently available in Irish law on the basis of having secured charitable exemption in tax law; and if he will make a statement on the matter. [37823/05]

Trevor Sargent (Dublin North, Green Party)
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Question 240: To ask the Minister for Finance his views regarding the Revenue Commissioners to review the charitable tax exemption enjoyed by a body (details supplied) in Dublin 7 in view of information given to Dáil Éireann in the course of an Adjournment debate on 9 March 2004; and if he will make a statement on the matter. [37821/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I propose to take Questions Nos. 229, 230 and 240 together.

The position is that charitable tax exemption is provided for under section 207 of the Taxes Consolidation Act 1997. To be eligible for charitable tax exemption a body must be established solely for charitable purposes and the exemption applies only in so far as the funds are applied for charitable purposes.

The administration of the scheme is the responsibility of the Revenue Commissioners and it is not their practice to comment on the tax affairs of individual bodies. However, the Revenue Commissioners have informed me that they have appropriate procedures in place toward ensuring that each body that applies for charitable tax exemption meets the necessary criteria before the exemption is granted. Bodies which are granted charitable tax exemption are also subject to periodic review with a view to ensuring their continued compliance with the terms of the exemption.

Being granted charitable tax exemption does not mean that the charity has charitable status other than for tax purposes or is a registered charity. As the Deputy will be aware, there is no register of charities in the State at present. I understand that legislation to regulate the charities sector is being prepared, as a priority, by the Department of Community, Rural and Gaeltacht Affairs.