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Version status: Repealed | Document consolidation status: Updated to reflect all known changes
Version date: 6 April 2001 - onwards
  Version 2 of 2    

486A. Corporate donations to eligible charities.

Repealed from 6 April 2001

(1) In this section -

'authorisation' shall be construed in accordance with subsection (2);

'eligible charity' means any body in the State that is the holder of an authorisation that is in force;

'qualifying donation' shall be construed in accordance with subsection (8).

(2) Subject to subsection (3), the Revenue Commissioners may, on application to them in such form as they may determine, or in a form to the like effect, by a body in the State, and on the furnishing by the body to the Revenue Commissioners of such information as they may reasonably require for the purpose of their functions under this section, issue to the body a document ('an authorisation') stating that the body is an eligible charity for the purposes of this section.

(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 c

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