Derek Keating (Dublin Mid West, Fine Gael)
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Question 65: To ask the Minister for Justice and Equality the requirement to register as a charity; the checks and balances in place to ensure that no fraud takes place by charities; and if he will make a statement on the matter. [24615/11]

Alan Shatter (Dublin South, Fine Gael)
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1Irish charities may take a number of legal forms. For example, some charities are companies limited by guarantee while other charities are trusts. They are, therefore, governed by the relevant legislative or other provisions governing such entities. Incorporated charities, for example, are subject to the provisions of company law and are generally required to provide information to the Companies Registration Office under the Companies Acts, which can be accessed by the public. Such charities would also be subject to scrutiny by the Office of the Director of Corporate Enforcement. Charities that take the form of a trust are subject to the provisions of trust law. And, of course, any business entity is subject to general criminal and fraud legislation.

In addition, many Irish charities, approximately 8,000, have been approved by the Revenue Commissioners for charitable tax exemptions under the Taxes Consolidation Act(s). A list of these "Approved Bodies" is available to the public on www.revenue.ie. The Revenue Commissioners have a wide range of powers, and these are mainly contained in sections 899 to 912 of the Taxes Consolidation Act, including powers to request information and to carry out inspections in relation to any tax matter.

The Deputy may be aware that the Charities Act 2009 provides for an integrated system of mandatory registration and proportionate regulation and supervision of the charities sector in Ireland. The various sections of the Charities Act are subject to implementation through commencement orders. A number of sections of the Act have already been commenced. Those sections providing for mandatory registration have not yet been commenced.

The Deputy may also be aware that responsibility for the Charities Act transferred to my Department in May 2011. Full implementation of the Act on a statutory basis, which would require the establishment of a new regulatory authority, would of course have new cost implications for the Exchequer. This is a matter which I am considering in the context of the review of expenditure currently being undertaken in my Department and, indeed, in all Government Departments and Agencies.