Clare Daly (Dublin North, United Left)
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306. To ask the Minister for Finance the basis on which an organisation (details supplied) has been given a charity number with tax-free status when it is clearly not a charity but a right wing think tank. [15627/15]

Michael Noonan (Limerick City, Fine Gael)
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For reasons of taxpayer confidentiality I cannot comment on the tax affairs of individual bodies. However, 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 to charitable purposes.

The Revenue Commissioners have procedures in place to ensure that a charitable tax exemption is only granted to bodies/trusts that meet the required criteria. Furthermore, bodies/trusts that are granted charitable tax exemption are subject to periodic review to ensure that they continue to comply with the terms of that exemption.