Section 208B Charities - miscellaneous

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Amendments

Section 208B inserted by Finance Act 2010 section 24(a) from 1 January 2010.

(1) In this section—

"charity trustee" includes—

(a) in the case of a charity that is a company, the directors and other officers of the company, and

(b) in the case of a charity that is a body corporate (other than a company) or an unincorporated body of persons, any officer of the body or any person for the time being performing the functions of an officer of the body;

"qualified person" means—

(a) a person who, in accordance with section 187 of the Companies Act 1990, is qualified for appointment as an auditor of a company, or

(b) in relation to a person or trust that—

(i) has made a claim for a determination under section 208A(2),

(ii) is established in an EEA state or in an EFTA state, and

(iii) does not have a principal place of business in the State,

a person who is qualified under the law of that EEA state or that EFTA state, as the case may be, to perform functions the same as or similar to those which may be performed in the State by a person referred to in paragraph (a).

In relation to a foreign charity, what is a "qualified person" and who is a qualified trustee?

(1) This section provides miscellaneous rules for foreign charities seeking Irish tax exemption. A qualified person means a person who is qualified (under Irish law or the equivalent law of the EEA/EFTA State where the charity is established) to audi...

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(2) A claim by a person or trust for—

(a) a determination under section 864 in relation to a claim under section 207 or 208, or

(b) a determination under section 208A,

shall be supported by such information as the Revenue Commissioners may reasonably require for the purpose of determining the claim.

What information should accompany a claim for charitable exemption?

(2) A claim for charitable exemption should be accompanied by such information as Revenue may reasonably require in order to determine the claim.

(3) A charity—

(a) who has been granted an exemption under section 207 or 208, or

(b) to whom a notice of determination has been issued in accordance with section 208A(4),

shall, on request, provide such information to the Revenue Commissioners as they may require in respect of the activities of that charity in any financial year following the granting of an exemption or, as the case may be, the issuing of a notice of the determination.

What information must a charity provide to Revenue?

(3) Once a charity has been granted charitable exemption, it must, on request from Revenue, provide Revenue with information they require in relation to the charity's activities for any financial year following the granting of the exemption.

(4) Any information to be provided to the Revenue Commissioners under subsection (2) or (3) shall be in an official language of the State.

Are there any restrictions regarding the language in which the information specified in (2) and (3) must be provided?

(4) Yes. Information accompanying a claim for charitable exemption or relating to a charity's activities for any financial year following the granting of the exemption must be submitted in English or Irish.

(5) The Revenue Commissioners may appoint such qualified persons as they consider appropriate to verify any information provided to them under subsection (2) or (3).

Can Revenue appoint advisers in relation to claims for charitable exemption?

(5) Yes. Revenue may appoint qualified persons to verify information provided under (2) or (3).

(6) The expenses incurred by any person appointed by the Revenue Commissioners under subsection (5) shall be recoverable by the Revenue Commissioners as a simple contract debt in any court of competent jurisdiction—

(a) from the charity trustees (who shall be jointly and severally liable for those expenses), or

(b) from the charity concerned, where it is not practicable to recover them from the charity trustees.

Can Revenue charge the cost of using advisers to assist in assessing claims for charitable exemption?

(6) Yes. Revenue may recover such expenses as a simple contract debt from the charity's trustees (or from the charity itself where it is not practicable to recover the expenses from the trustees).