Denis Naughten (Roscommon-South Leitrim, Fine Gael)
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Question 71: To ask the Minister for Finance the steps being taken to investigate claims regarding the validity of a charity (details supplied); and if he will make a statement on the matter. [24301/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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A tax exemption for charities is available under section 207 of the Taxes Consolidation Act 1997. I have been advised by the Revenue Commissioners that to avail of this exemption a body must be established for charitable purposes and must also apply all of its income for charitable purposes only.

While, for reasons of taxpayer confidentiality, Revenue cannot comment on the tax affairs of individual charities, they have advised me that appropriate procedures are in place to ensure that the initial application for charitable tax exemption by each charitable body meets the necessary criteria for such exemption. Revenue has also confirmed that bodies that are granted charitable tax exemption are subject to periodic risk-focused review towards ensuring that the terms of the exemption continue to be fulfilled. All relevant matters are taken into consideration in the context of such reviews.