John Brady (Wicklow, Sinn Fein)
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131. To ask the Minister for Finance the financial assistance currently available to volunteer organisations to ensure the continuation of their valuable service; and if he will make a statement on the matter. [28051/16]

Michael Noonan (Limerick City, Fine Gael)
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I assume the Deputy is asking about organisations with a charitable status and who have the charitable exemption available under tax legislation.

The tax system provides a number of exemptions and reliefs for organisations involved in charitable or community related activities. For example, Sections 76, 78, 207 and 208 of the Taxes Consolidation Act 1997 (TCA) provide an exemption (Charitable Tax Exemption) to registered charities or trusts in respect of Income Tax, Corporation Tax, Capital Gains Tax, Capital Acquisitions Tax, Deposit Interest Retention Tax (DIRT), Dividend Withholding Tax and Stamp Duties in certain circumstances. To qualify for the exemption a charity or trust must satisfy Revenue that it has a proper legal structure in place, is constituted and operated exclusively for charitable purposes and has a Governing Instrument setting out the objectives of the organisation in a manner that clearly demonstrates its charitable purpose. There are currently in excess of 8,000 individual charities or trusts availing of the Charitable Tax Exemption. The full list can be accessed at link: .

Section 235 of the TCA provides an exemption to bodies established for the promotion of athletic or amateur games or sports, for example GAA clubs, soccer clubs, rugby clubs, in respect of Income Tax, Corporation Tax, Capital Gains Tax and Stamp Duty.

Section 848A of the TCA provides for a scheme of tax relief for donations to eligible charities and other 'approved bodies' such as educational and human rights bodies. The Charitable Donations Scheme is designed to incentivise individuals and corporate entities to donate funds in a 'tax efficient manner' that can result in the charities/approved bodies benefitting on a gross basis rather than a net basis. There are currently 2,408 charities or approved bodies holding authorisation to avail of the Charitable Donations Scheme. The full list can be accessed at link:.

There are also a number of Value-Added Tax Refund Orders that provide for VAT refunds to voluntary organisations in certain circumstances. Examples in this regard are refunds of VAT incurred on, vehicles used to transport severely and permanently disabled persons, sea and inland waterways rescue craft, ancillary equipment and special boat buildings used in connection with rescue and assistance at sea or inland waterways, qualifying medical equipment purchased through voluntary donations and humanitarian goods which are exported for use in humanitarian, charitable and teaching activities abroad.