Bernard Durkan (Kildare North, Fine Gael)
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94. To ask the Minister for Justice and Equality the extent to which charity status applies to community-based resident associations; if this applies in the case of an association (details supplied); and if she will make a statement on the matter. [9650/17]

Frances Fitzgerald (Dublin Mid West, Fine Gael)
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I can inform the Deputy that the association referred to is a registered Irish Charity, which was deemed registered on 16 October 2014 because it held a charitable tax exemption on this date, in accordance with Section 40 of the Charities Act 2009. A "deemed" charity remains registered with the Charities Regulatory Authority ('Charities Regulator') for so long as this tax exemption with the Revenue Commissioners is valid. The Regulator may remove a charity from its register if the Charity fails to carry out certain requirements of the Charities Act or by applying to the High Court.

The Charities Act 2009 requires all charities to register with the Charities Regulator. To be a charity you must operate in the State, have a charitable purpose only and provide public benefit. Section 3 of the 2009 Act provides that charitable purposes are: the prevention or relief of poverty or economic hardship; the advancement of education; the advancement of religion; and any other purpose that is of benefit to the community. A charitable purpose must be of public benefit, which means that it must be beneficial in an identifiable way to the general public or a section of the public.

I am advised by the Charities Regulator that, on initial view, residents’ associations may not fit these criteria as the beneficiaries may be limited to the residents of a particular area. However, any application from a residents' association will be considered on its own merit and the Regulator will form a view on each application in its own right. It should be noted that any decision to register an individual organisation on the statutory Register of Charities is a matter for the Charities Regulator, which under Section 14(3) of the 2009 Act is independent in the performance of its functions.