Charitable Exemption
01/04/1986
Query
Tidy Towns
Decision
Tidy Towns are considered to be charitable under the fourth Pemsel category.
Income Tax
Section 207, Taxes Consolidation Act, 1997
Origin: Customs and Residence
File ref:Chy8691&Chy13150
14/03/1990
Query
Lions Clubs
Decision
A Lions Club per se is not considered charitable but a separate Trust established by a Lions Club for charitable purposes can be considered charitable.
Income Tax
Section 207, Taxes Consolidation Act, 1997
Origin: Customs and Residence
File ref:CHY 9051
01/06/1990
Query
Social Services Councils
Decision
Social Services Councils may or may not be charitable depending on their main objects (the co-ordination of charitable bodies in itself is not regarded as a charitable object).
Income Tax
Section 207, Taxes Consolidation Act, 1997
Origin: Customs and Residence
File ref:CHY 8815
30/11/1990
Query
Accumulation of Funds
Decision
It is acceptable that a charity can accumulate funds for more than two years provided that it is for a specific charitable purpose approved by the Charities Section.
Income Tax
Section 207, Taxes Consolidation Act, 1997
Origin: Customs and Residence
File ref:CHY 9661
21/02/1992
Query
Fund raising as a charitable object
Decision
Bodies whose main object is the raising of funds for charitable organisations may be regarded as established for charitable purposes.
Income Tax
Section 207, Taxes Consolidation Act, 1997
Origin: Customs and Residence
File ref:CHY 10195
16/09/1993
Query
Fisheries Development Societies
Decision
Fisheries Societies are deemed to be established for charitable purposes only having regard to Section 4 (3) fo the Fisheries (Amendment) Act, 1991.
Income Tax
Section 207, Taxes Consolidation Act, 1997
Origin: Customs and Residence
File ref:CHY 11043
12/01/1994
Query
Co-Operative Societies established for charitable purposes
Decision
It is in order for a Co-operative whose objects are charitable to be considered charitable provided there is no benefit to members.
Income Tax
Section 207, Taxes Consolidation Act, 1997
Origin: Customs and Residence
File ref:CHY 11012
17/02/1994
Query
Amending a Deed of Trust
Decision
In the absence of a power of variation being contained in the Trust Deed a Charitable Trust cannot be amended or altered.
Income Tax
Section 207, Taxes Consolidation Act, 1997
Origin: Customs and Residence
File ref:CHY 10863
12/05/1994
Query
Tax suffered during the administration of an Estate
Decision
A charity is not entitled to repayment of income tax arising during the administration of an Estate. A charity may however be entitled to payment of income tax arising after the administration was completed and before the distribution of the residue.
Income Tax
Section 207, Taxes Consolidation Act, 1997
Origin: Customs and Residence
File ref:CHY 1333
24/11/1994
Query
Is a Festival a charitable activity?
Decision
The promotion of a Festival in itself is not a charitable objective, unless it is for the advancement of the Arts e.g. music, theatre etc.
Income Tax
Section 207, Taxes Consolidation Act, 1997
Origin: Customs and Residence
File ref:APP 11342
20/01/1995
Query
When a Family Disaster Trust Fund is charitable.
Decision
A gift to a narrow class of persons for the relief of poverty is a valid charitable gift. But the gift must be one which is expressly stated for the relief of poverty and if an intention to relieve poverty is not expressed in the Trust Deed, the Courts will not infer same.
Income Tax
Section 207, Taxes Consolidation Act, 1997
Origin: Customs and Residence
File ref:APP 11269
02/02/1995
Query
Insurance
Decision
The provision of insurance is not a charitable object.
Income Tax
Section 207, Taxes Consolidation Act, 1997
Origin: Customs and Residence
File ref:APP 11332
28/02/1995
Query
Health Trust for benefit of members of a particular industry
Decision
The Asst. Revenue Solicitor agreed with the view that a Health Trust for the benefit of individuals engaged in a particular industry is a Trust which is for a sufficiently large section of the community to render it charitable in law.
Income Tax
Section 207, Taxes Consolidation Act, 1997
Origin: Customs and Residence
File ref:CHY 11381
03/03/1995
Query
Criteria to be satisfied before a case can proceed to the Appeal Commissioner.
Decision
A case can only proceed to Appeal if: (1) the applicant body is constituted i.e. has an adopted Governing Instrument (2) there is income in respect of which exemption is being sought and (3) it also has to prove that tax was suffered on such income.
Income Tax
Section 207, Taxes Consolidation Act, 1997
Origin: Customs and Residence
File ref:CHY 11074
11/05/1995
Query
Two Governing Instruments in the case of an organisation
Decision
No charitable organisation should have two Governing Instruments.
Income Tax
Section 207, Taxes Consolidation Act, 1997
Origin: Customs and Residence
File ref:CHY 11168
30/06/1995
Query
Health Boards
Decision
There is no need for a Governing Instrument in the case of Health Boards as they are formally established by the provisions of the Health Act, 1970.
Income Tax
Section 207, Taxes Consolidation Act, 1997
Origin: Customs and Residence
File ref:CHY 11471
07/07/1995
Query
The provision of advice
Decision
The provision of advice whether financial or legal for the benefit of the community is charitable provided the objects and powers of the body are so framed that every object to which its income or property can be applied is charitable.
Income Tax
Section 207, Taxes Consolidation Act, 1997
Origin: Customs and Residence
File ref:CHY 11431
01/01/1996
Query
Local Authorities
Decision
Local Authorities are not charitable, however, there is relief from income tax available to them, in accordance with Section 13 of the Finance Act, 1990.
Income Tax
Section 207, Taxes Consolidation Act, 1997
Origin: Customs and Residence
File ref:GENERAL
26/01/1996
Query
Promotion of Tourism
Decision
Each application with the promotion of tourism as a main object must be examined on its own merits towards establishing whether or not it is chartiable.
Income Tax
Section 207, Taxes Consolidation Act, 1997
Origin: Customs and Residence
File ref:CHY 11294
23/08/1996
Query
Retirement Home for Priests of a particular Order
Decision
Charitable exemption can be granted under the category of advancement of religion, where the main objects of an organisation are the relief of the infirm, sick and aged Priests of a particular Order (precedent case - Forster,Gellatly v. Palmer).
Income Tax
Section 207, Taxes Consolidation Act, 1997
Origin: Customs and Residence
File ref:CHY 11648
17/10/1996
Query
Christian Fellowships
Decision
Christian Fellowships are charitable under the advancement of religion.
Income Tax
Section 207, Taxes Consolidation Act, 1997
Origin: Customs and Residence
File ref:APP 11445
16/07/1997
Query
Mutual Investment Fund
Decision
Mutual Investment Funds are not charitable in law as benefits are confined to contributors.
Income Tax
Section 207, Taxes Consolidation Act, 1997
Origin: Customs and Residence
File ref:APP 11990
29/06/2000
Query
Protection of Lives or Property of the Community
Decision
A gift for the protection of lives or property of the Community was held to be charitable e.g. lifeboat or a public fire brigade.
Income Tax
Section 207, Taxes Consolidation Act, 1997
Origin: Customs and Residence
File ref:APP 11802