Revenue Precedents

A Lions Club is not considered charitable. CHY 9051

The provision of insurance is not a charitable object. APP 11332

Health Boards are charitable. There is no need for a Governing Instrument as they are set under the Health Act, 1970. CHY 11471

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. GENERAL

Mutual Investment Funds are not charitable in law. APP 11990

Fisheries Societies are charitable in law and exemption is in order – per reference. CHY 11043

Per Revenue solicitor’s opinion it is in order for a co-operative to be considered charitable as long as the possibility of any benefit to members is removed. CHY 11012

Christian Fellowships are charitable under the advancement of religion. CHY 11445

In the absence of a Deed of Variation a charitable trust cannot be amended or altered but as an alternative undertaking may be accepted from the charity. CHY 10863

The provision of advice, whether financial or legal, for the benefit of the community is charitable. CHY 11431

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 and accounts to be submitted and checked annually. CHY 9661

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. APP 11342

A case cannot proceed to Appeal if: (1) the applicant is not constituted i.e. no completed Governing Instrument (2) there is no income in respect of which exemption is being sought. It also has to prove that tax was suffered. CHY 11074

Generally, the promotion of tourism is not a charitable objective, however, each application with the promotion of tourism as a main object must be examined on its own merits. CHY 11294

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 for the relief of poverty and if an attention to relieve poverty is not expressed, the Courts will not infer same. APP 11269

The Co-operative Society or any other organisation should not have two Governing Instruments. However, under this society's rules it is possible to amend the Governing Instrument under Clause 15 of the Rules. CHY 11168

The Asst. Revenue solicitor agreed with the view that a 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. CHY 11381

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).CHY 11648

Tidy Towns are considered to be charitable under the fourth Pemsel category. CHY 8691 & CHY 13150

Charities are not entitled to claim a repayment of income tax/dirt suffered on the income during the administration of an estate. CHY 1333

Social Services Councils may or may not be charitable pending on their main objects (the co-ordination of charitable bodies in itself is not regarded as a charitable object). CHY 8815

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. APP 11802

A distribution to a charity by a unit trust which invested only in rental property would be regarded as rental income in the hands of the charity. IT922023