Maureen O'Sullivan (Dublin Central, Independent)
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81. To ask the Minister for Finance further to Parliamentary Question No. 128 of 15 May 2013, if he will investigate the registered charity (details supplied) and the political donation made as revealed in the their financial statement; and if he will make a statement on the matter. [29546/13]

Michael Noonan (Limerick City, Fine Gael)
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The investigation of any registered charity is a matter for the Revenue Commissioners. In addition, I am advised by Revenue that, for reasons of taxpayer confidentiality, it cannot comment on the tax affairs of individual bodies. However, Revenue has assured me that bodies that are granted charitable tax exemption under Section 207 of the Taxes Consolidation Act 1997 are subject to reviews to ensure that they abide by the terms of the exemption. These reviews include detailed examination of all relevant expenditure including any donations made.

Where donations are found to have been made, Revenue must determine and be satisfied that the expenditure was in accordance with the terms of the charitable tax exemption and that it clearly related to the charitable objectives of the particular body.