Seán Fleming (Laois-Offaly, Fianna Fail)
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87. To ask the Minister for Finance to respond to correspondence (details supplied); and if he will make a statement on the matter. [41984/24]

Jack Chambers (Dublin West, Fianna Fail)
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The general regulation of charities, including monitoring the activities of individual charities, is a matter for the Charities Regulator, an independent body set up under the Charities Act 2009, which was introduced to make provisions for the registration, regulation and protection of charitable organisations and trusts.

All applications to register as a charity must be submitted to the Charities Regulator. Once a charity has been registered with the Charities Regulator it can apply to Revenue’s Charities and Sports Exemptions Unit for the charitable tax exemption and for authorisation under the Charitable Donations Scheme (CDS).

The CDS is provided for in section 848A and Schedule 26A Taxes Consolidation Act 1997 (TCA). Charitable tax exemption is provided for in section 207 and 208 TCA for Irish-based bodies and section 208A for Irish source income of overseas bodies. A body qualifies for the exemption if it applies its income to charitable purposes. There are also separate exemptions for charities under other taxes.

There is no definition of “charity” or “charitable purposes” in tax legislation. The Charities Act 2009 broadly adopted the definition of charitable purposes outlined in case law, which are: the prevention or relief of poverty or economic hardship; the advancement of education; the advancement of religion; or any other purpose that is of benefit to the community. Several other charitable purposes have been added under the Charities (Amendment) Act 2024.

It is a matter for a body itself to apply to the Charities Regulator to be registered as a charity, and to apply to Revenue for the charitable tax exemption and for authorisation under the CDS.