Question
Submitted by DublinBusinessSchool on 15 June 2010 - 10:04am
Can a parents' association register as a charity? Thanks, Kathryn
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Can a parents' association register as a charity? Thanks, Kathryn
48 Fleet Street
(entrance Parliament Row)
Dublin 2, D02 T883
Find on Map
Telephone +353 (0) 1 454 8727
Facsimile +353 (0) 1 454 8649
Email info@wheel.ie
The Wheel is compliant with the Code of Practice for Good Governance of Community, Voluntary and Charitable Organisations in Ireland.
www.governancecode.ie
Registered Charity Number: 20040963
Company Number: 302282
Comments
In order to register as a
In order to register as a charity, an organisation must have a charitable purpose. The Revenue have a FAQ on this , but their four stated charitable purposes are somewhat vague, so one must in effect prove their charitable purpose within their application for charitable status.
While there is no legislation defining what is legally charitable it is generally determined by considering whether a particular purpose comes within one of the four broad categories:
Trusts for the Relief of Poverty
Trusts for the Advancement of Education
Trusts for the Advancement of Religion
Trusts for other purposes beneficial to the community
It is not unusual for a charitable body to come within more then one of the headings. It should be noted that not all purposes of benefit to the community would be considered a charitable purpose. In examining an application for tax exemption the Charities Section will examine the case with regard to the objects, the actual activity of the applicant body and with regard to established charity case law."
With the Charities Bill is enacted there will be a bit more clarity on what defines a charitable puropose.
Regards,
Eva