Dáil Éireann Debate, Wednesday - 1 October 2025
39. Deputy Eoin Hayes asked the Minister for Finance if he will consider requiring organisations availing of charitable tax exemptions, especially those owned by the church with large assets, to file basic financial or tax-related information with Revenue to improve transparency and oversight; and if he will make a statement on the matter. [52285/25]
Amharc ar fhreagraThe Charities Regulator was established in 2014 and is Ireland’s national statutory regulator for charitable organisations.
All charities must submit an Annual Report to the Charities Regulator, detailing the activities and finances for the previous year. The report informs the public and donors of:
• what the charity has done over the previous 12 months to further its charitable purpose;
• who the charity has helped;
• how the charity raised and spent funds; and
• where the benefits of the charity’s work were felt.
The report must contain details of the charity’s gross income and expenditure, including the sources of the body’s income and how much was spent on staff costs. Charities must also provide details of total assets and liabilities, including cash at bank and on hand.
I am advised that Revenue is solely responsible for granting charitable tax exemption to bodies which have been registered as a charity by the Charities Regulator. Revenue also administers the Charitable Donation Scheme, which allows tax relief for “qualifying donations” to certain “eligible charities” and other “approved bodies”.
I am also advised by Revenue that bodies who have a charitable tax exemption under section 207, 208 or 208A Taxes Consolidation Act 1997, are not required to file a tax return.
Charities, with the exception of schools with a Roll Number, must attach the following documentation when applying for the charitable tax exemption:
• a copy of their latest financial accounts or details of their financial plans;
• a statement of their activities and plans; and
• a copy of the charity's constitution which has been approved by the Charities Regulator.
Revenue may request further documentation to support the application.
The Charities Regulator provides templates of a Model Constitution for Unincorporated Entities and a Model Constitution for a Company Limited by Guarantee. The constitution must include Revenue’s standard clauses for Unincorporated Entities or Companies.
Schools with a Roll Number that are registered for tax who apply for the charitable tax exemption only need to provide: a Registered Charity Number issued by the Charities Regulator – and -details of all trustees.
I am further advised by Revenue that it carries out regular compliance interventions on charities and, as part of those interventions, financial records are checked.
Finally, and as the Deputy will appreciate, decisions regarding taxation measures are made in the context of the annual Budget and Finance Bill processes, at the appropriate time, and having regard to the sound management of the public finances. It is a longstanding practice of the Minister for Finance not to comment in advance of the Budget on any tax matters which might be the subject of Budget decisions. However, I have no plans, at present, to introduce requirements along the lines proposed by the Deputy.
