Taxes Consolidation Act 1997 section 209

Bodies for the promotion of Universal Declaration of Human Rights and the implementation of European Convention for the Protection of Human Rights and Fundamental Freedoms

Section 209 grants income tax exemption to certain human rights bodies that meet specific conditions, treating them in the same way as charities under section 207.

• Bodies whose sole or main object is promoting observance of the Universal Declaration of Human Rights or implementing the European Convention for the Protection of Human Rights and Fundamental Freedoms (or both) may claim the same income tax exemption that applies to charities under section 207.
• The exemption covers income chargeable under Schedules C, D and F, provided the income is applied solely for charitable purposes.
• The body must be precluded by its rules or constitution from paying or transferring any of its income or property to its members (whether by dividend, gift, bonus or otherwise), except for valuable and sufficient consideration.
• The exemption is not automatic — a claim must be made to the Revenue Commissioners.