Paschal Donohoe (Dublin Central, Fine Gael)
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148. To ask the Minister for Finance if it is permitted for a registered charity to make a political donation and still be able to receive tax relief on their income; and if he will make a statement on the matter. [23676/13]

Michael Noonan (Limerick City, Fine Gael)
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The charitable tax exemption scheme is administered by the Revenue Commissioners. In order to avail of the exemption, a body or trust must be established for charitable purposes only and must apply all of its income to charitable purposes. The Deputy is most likely aware that while bodies that hold a charitable tax exemption are not permitted to make donations that directly support political parties or candidates, they are however, permitted to apply their funds to activities that advance or promote their charitable purposes. Depending on the circumstances, these can include certain political lobbying and advocacy activities in support of their charitable purpose.

Procedures are in place to ensure that bodies that are granted charitable tax exemption are subject to periodic reviews to ensure that the terms of the exemption continue to be fulfilled. All relevant matters, including matters which have been brought to the Revenue Commissioners attention, are taken into account in the context of such reviews.

In regard to the specific issues raised by the Deputy, the Revenue Commissioners have indicated that in order to determine if any such item of expenditure satisfies the terms of a charitable tax exemption it is necessary to examine that expenditure, the context in which it was incurred and the charitable objects of the body incurring the expenditure in detail.

If the Deputy wishes to provide specific details then the Revenue Commissioners will investigate the issue to ensure the terms of the exemption in question are being adhered to.