Paul Connaughton Snr (Galway East, Fine Gael)
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Question 145: To ask the Minister for Finance the reason a voluntary contribution to a private hospital is not allowable under the Charitable Donations Act; if it is intended that such donations will be eligible under this Act in the future; and if he will make a statement on the matter. [19238/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I assume that the Deputy's question refers to the scheme for tax relief on donations to eligible charities and other approved bodies which is available under section 848A of the Taxes Consolidation Act 1997. The administration of this scheme is the responsibility of the Revenue Commissioners.

Under the terms of the scheme, tax relief applies to donations which:

• Are €250 or greater in one year

• Are in the form of money or quoted securities, or a combination of money and quoted securities

• Are not repayable

• Do not confer a benefit on the donor or any person connected with the donor, and

• Are not conditional on, or associated with, any arrangement involving the acquisition of property by the charity or approved body.

In order to be eligible to participate in the donations scheme, a body must have specific approval. In the case of charities, this approval is issued by Revenue and in order to be eligible to apply for such approval, a charity must have had a charitable tax exemption under section 207 of the Taxes Consolidation Act 1997 for a minimum period of 2 years. Other bodies, such as schools, colleges, universities, bodies approved for education in the arts as well as a number of other specified organisations are eligible on foot of their definition as approved bodies by virtue of schedule 26A of the Taxes Consolidation Act 1997. The full details in relation to the terms and conditions of the scheme are outlined in Leaflet CHY 2 which is available on the Revenue website at www.revenue.ie.

In order for a private hospital to avail of the donations scheme it would have to satisfy Revenue in the first instance that it was entitled to a charitable tax exemption. In order to do so it would have to prove that it is not run for the profit of individuals and meets the criteria for charitable tax exemption in all other respects. 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 from Revenue at www.revenue.ie or by ringing Lo call 1890 666 333.