John McGuinness (Carlow-Kilkenny, Fianna Fail)
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158. To ask the Minister for Finance if the proposed merger of Self Help Africa and Gorta and the new constitution, as agreed at the AGMs, will be approved by the Revenue Commissioners; and if he will expedite the matter. [25458/14]

Michael Noonan (Limerick City, Fine Gael)
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The Deputy should be aware that the Minister for Finance has no role in regard to the administration of the Charities Exemption Scheme.

Notwithstanding this, Revenue has advised me that it has received documentation recently relating to the merger in question. This documentation is currently being examined to ensure that the merged body is constituted and operated exclusively for charitable purposes.

I am sure that the Deputy agrees that it is absolutely correct that Revenue apply proper rigour to the examination of all such applications thereby ensuring that tax exemption is only granted to bodies that correctly meet the required terms and conditions.