Regina Doherty (Meath East, Fine Gael)
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195. To ask the Minister for Finance if he will advise on the last known date of a review on the charitable status of the Dublin Cemeteries Committee by the Revenue Commissioners; and if he will make a statement on the matter. [45005/14]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by Revenue that for reasons of taxpayer confidentiality it cannot comment on the tax affairs of individual bodies.

However, Revenue has informed me that in order to avail of a charitable tax exemption, a body or trust must be established for charitable purposes only and must apply all of its income in that regard.

Revenue has also confirmed to me that it has procedures in place to ensure that charitable exemption is only granted to bodies/trusts that meet the necessary criteria. Furthermore, bodies/trusts that are granted such exemptions are subject to periodic reviews to ensure that they continue to comply with the required criteria.