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 ...¹ for the sole purpose of raising funds for such an institution.

4 An institution ...¹ 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 in the State for the sole purpose of raising funds for such an institution.

5 An institution of higher education ...¹ 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.

6 An institution or other body ...¹ 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 ...¹ 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.

...²

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.

...²

...³

...⁴

PART 2 Approval of a body for education in the arts

1 In this Part-

["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;]¹

"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 ...¹ 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 ...¹, 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,

[(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,]¹

(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.

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, subsequent to the date of the notice, as is specified therein.

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.