Case Law

Four general categories of charitable purposes were established in the UK case of IT Comrs v Pemsel 1891 3 TC 53: 1. Relief of poverty, 2. Advancement of education, 3. Advancement of religion, 4. Other purposes beneficial to the community.

Exemption is only available to charities ‘established’ within the State. Dreyfus Foundation Inc v IRC 1955 36 TC 126.

A foreign charity with Irish activities held eligible for exemption. Revenue Commissioners v Sisters of Charity of the Incarnate Word 1998 VI ITR 7

The question of ancillary purposes was considered in the case Incorporated Council of Law Reporting for England and Wales v AG 3 All ER 1029.

The purpose of the body must be solely charitable. The main purpose of the society in the case of Pharmaceutical Society of Ireland v Revenue Commissioners 1938 1 ITR 542 was the protection and furtherance of the pharmaceutical profession, therefore the society did not qualify as a charity.