Brian Lenihan Jnr (Dublin West, Fianna Fail)
Link to this: Individually | In context

The position is that the activities of tidy towns organisations may be regarded as being established for charitable purpose under the category of benefit to the broader community. The other categories of charitable purpose are the advancement of religion, the relief of poverty and the advancement of education.

I am informed by the Revenue Commissioners that a number of tidy town organisations already enjoy charitable tax exempt status.

There are two key requirements which have to be satisfied for a body to attain charitable status for tax purposes. The first is that the body must be established solely for charitable purposes. This would normally be stated in the body's governing instrument. Secondly, the body must apply its funds solely for charitable purposes. This means that on an ongoing basis, the body must conduct itself in accordance with its governing principles and failure to do so will result in a removal of charitable tax exempt status and access to the associated tax exemptions.

Full details in relation to the application process (including the application form) are contained in information booklet CHY1 "Applying for Relief from Tax on the Income and Property of Charities" and can be obtained online at www.revenue.ie or by ringing Lo call 1890 666 333.