Select view:

Taxes Consolidation Act, 1997 (Number 39 of 1997)

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SCHEDULE 26A

Donations to approved bodies, etc.

Section 848A.

PART 1

List of approved bodies for the purposes of section 848A

1. A body approved for education in the arts in accordance with Part 2.

2. A body approved as an eligible charity in accordance with Part 3.

3. An institution of higher education within the meaning of section 1 of the Higher Education Authority Act, 1971, or any body established [6]>in the State<[6] for the sole purpose of raising funds for such an institution.

4. An institution in the State in receipt of public funding which provides courses to which a scheme approved by the Minister for Education and Science under the Local Authorities (Higher Education Grants) Acts, 1968 to 1992, applies or any body established [6]>in the State<[6] for the sole purpose of raising funds for such an institution.

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5. An institution of higher education [6]>in the State<[6] which provides courses which are validated by the Higher Education Training and Awards Council under the provisions of the Qualifications (Education and Training) Act, 1999.

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5. An institute of higher education [18]>in the State<[18] which provides courses which are validated by the Qualifications and Quality Assurance Authority of Ireland under the Qualifications and Quality Assurance (Education and Training) Act 2012.

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6. An institution or other body [6]>in the State<[6] which provides primary education up to the end of sixth standard, based on a programme prescribed or approved by the Minister for Education and Science.

7. An institution or other body [6]>in the State<[6] which provides post-primary education up to the level of either or both the Junior Certificate and the Leaving Certificate based on a programme prescribed or approved by the Minister for Education and Science.

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8. STEIF which is the Scientific and Technological Education (Investment) Fund established under the Scientific and Technological Education (Investment) Fund Act, 1997 (as amended by the Scientific and Technological Education (Investment) Fund (Amendment) Act, 1998).

9. The company incorporated under the Companies Acts, 1963 to 1990, on 20 September 1990 as First Step Limited.

10. The Malting Research Committee of the Irish Malters Association.

11. The European Research Institute of Ireland.

12. The Equine Foundation.

13. The Dun Research Foundation.

14. The Institute of Ophthalmology.

15. The Mater College for Research and Postgraduate Education.

16. St. Luke’s Institute of Cancer Research.

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17. A body to which section 209 applies which is a body for the promotion of the observance of the Universal Declaration of Human Rights or the implementation of the European Convention for the Protection of Human Rights and Fundamental Freedoms or both the promotion of the observance of that Declaration and the implementation of that Convention.

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18. The Foundation for Investing in Communities Limited or any of its 90 per cent subsidiaries as may be approved for the purposes of this Schedule by the Minister for Finance.

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19.The company incorporated under the Companies Acts 1963 to 2001, on 30 January 2003, as US-Ireland Alliance Limited.

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20. The company designated by the Minister for Finance by order under section 122(2) of the Finance Act 2006.

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PART 2

Approval of a body for education in the arts

1. In this Part—

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approved body” means any body or institution in the State which may be approved of by the Minister for Finance and which—

(a) provides in the State any course one of the conditions of entry to which is related to the results of the Leaving Certificate Examination, a matriculation examination of a recognised university in the State or an equivalent examination held outside the State, or

(b) (i) is established on a permanent basis solely for the advancement wholly or mainly in the State of one or more approved subjects,

(ii) contributes to the advancement of that subject or those subjects on a national or regional basis, and

(iii) is prohibited by its constitution from distributing to its members any of its assets or profits;

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approved body” means any body or institution which may be approved of by the Minister for Finance and which—

(a) provides any course one of the conditions of entry to which is related to the results of the Leaving Certificate Examination, a matriculation examination of a recognised university in the State or an equivalent examination held outside the State, or

(b) (i) is established on a permanent basis solely for the advancement of one or more approved subjects,

(ii) contributes to the advancement of that subject or those subjects on a national or regional basis, and

(iii) is prohibited by its constitution from distributing to its members any of its assets or profits;

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approved subject” means—

(a) the practice of architecture,

(b) the practice of art and design,

(c) the practice of music and musical composition,

(d) the practice of theatre arts,

(e) the practice of film arts, or

(f) any other subject approved of for the purpose of this Part by the Minister for Finance.

2. (a) The Minister for Finance may, by notice in writing given to the body or institution, as the case may be, withdraw the approval of any body or institution for the purposes of this Part, and on the giving of the notice the body or institution shall cease to be an approved body from the day after the date of the notice referred to in subparagraph (b).

(b) Where the Minister for Finance withdraws the approval of any body or institution for the purposes of this Part, notice of its withdrawal shall be published as soon as may be in Iris Oifigiúil.

PART 3

Approval of body as eligible charity

1. In this Part—

authorisation” shall be construed in accordance with paragraph 3;

eligible charity” means any body [11]>in the State<[11] that is the holder of an authorisation that is in force.

2. Subject to paragraph 3, the Revenue Commissioners may, on application to them by a body [12]>in the State<[12], and on the furnishing of the body to the Revenue Commissioners of such information as they may reasonably require for the purpose of their functions under this Part, issue to the body a document (in this Part referred to as “an authorisation”) stating that the body is an eligible charity for the purposes of this Part.

3. An authorisation shall not be issued to a body unless it shows to the satisfaction of the Revenue Commissioners that—

(a) it is a body of persons or a trust established for charitable purposes only,

(b) the income of the body is applied for charitable purposes only,

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(c) before the date of the making of the application concerned under paragraph 2, it has been granted exemption from tax for the purposes of section 207 for a period of not less than [4]>3 years,<[4][4]>2 years,<[4]

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(c) before the date of the making of the application concerned under paragraph 2—

(i) it has been granted exemption from tax for the purposes of section 207 for a period of not less than 2 years, or

(ii) it received a notice of determination from the Revenue Commissioners in accordance with section 208A at least 2 years before that date,

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(d) it provides such other information to the Revenue Commissioners as they may require for the purposes of their functions under this Part, and

(e) it complies with such conditions, if any, as the Minister for Social, Community and Family Affairs may, from time to time, specify for the purposes of this Part.

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3A. Where one or more than one body (each of which is referred to in this paragraph as a ‘restructured or amalgamated body’) has been the subject of any process of re-organisation (whether under Part 9 of the Companies Act 2014 or otherwise) such that the body or bodies has or have become amalgamated with another body (referred to in this paragraph as the ‘successor body’) and—

(a) each restructured or amalgamated body has held an authorisation for not less than 2 years prior to the date of the initiation of the process of re-organisation, and

(b) the winding up and distribution of all of the assets of each restructured or amalgamated body has been completed,

then the successor body shall be deemed to comply with paragraph 3(c).

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4. An eligible charity shall publish such information in such manner as the Minister for Finance may reasonably require, including audited accounts of the charity comprising—

(a) an income and expenditure account or a profit and loss account, as appropriate, for its most recent accounting period, and

(b) a balance sheet as at the last day of that period.

5. Notwithstanding any obligations as to secrecy or other restriction upon disclosure of information imposed by or under any statute or otherwise, the Revenue Commissioners may make available to any person the name and address of an eligible charity.

6. Subject to paragraph 7, an authorisation shall have effect for such period, not exceeding 5 years, as the Revenue Commissioners may determine and specify therein.

7. Where the Revenue Commissioners are satisfied that an eligible charity has ceased to comply with paragraph 3 or 4, they shall, by notice in writing served by registered post on the charity, withdraw the authorisation of the charity and the withdrawal shall apply and have effect from such date[16]>, subsequent to the date of the notice,<[16] as is specified therein[17]>, which date shall not be earlier than the date on which the charity has ceased to so comply<[17].

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8. Information to be furnished to the Revenue Commissioners or published as required by the Minister for Finance for the purposes of this Part shall be furnished or published in an official language of the State.

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[1]

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Inserted by FA01 s45(4).

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Substituted by FA02 sched6(3)(x). Shall be deemed to have come into force and take effect as on and from 6 April 2001.

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Inserted by FA03 s22(1). Applies as respects donations made on or after 6 February 2003.

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[-] [+]

Substituted by FA05 s38.

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Inserted by FA06 s23.

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[-] [-] [-] [-] [-]

Deleted by FA07 s27(1)(a)(i). Applies as on and from 1 February 2007.

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[-] [-]

Deleted by FA07 s27(1)(a)(i). Applies as on and from 1 February 2007.

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[-] [+]

Substituted by FA07 s27(1)(b). Applies as on and from 1 February 2007.

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[-]

Deleted by FA08 s34(1). Applies as on and from 31 January 2008.

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[-]

Deleted by FA10 s24(b). Deemed to have come into force and takes effect as on and from 1 January 2010.

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[-]

Deleted by FA10 s24(c)(i). Deemed to have come into force and takes effect as on and from 1 January 2010.

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[-]

Deleted by FA10 s24(c)(ii). Deemed to have come into force and takes effect as on and from 1 January 2010.

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[-] [+]

Substituted by FA10 s24(d). Deemed to have come into force and takes effect as on and from 1 January 2010.

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Inserted by FA10 s24(e). Deemed to have come into force and takes effect as on and from 1 January 2010.

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Substituted by Qualifications and Quality Assurance (Education and Training) Act 2012 sched3(11).

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Deleted by FA14 s18(1)(b)(i). Has effect from 1 January 2015 as respects an authorisation issued, whether before, on or after that date, under paragraph 2 of Part 3 of Schedule 26A.

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Inserted by FA14 s18(1)(b)(ii). Has effect from 1 January 2015 as respects an authorisation issued, whether before, on or after that date, under paragraph 2 of Part 3 of Schedule 26A.

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[-]

Deleted by FA14 sched3(1)(h). Comes into operation on and from 5 November 2012.

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Inserted by FA20 s72.