Can a parents' association register as a charity? Thanks, Kathryn


Eva's picture

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.