Published on 4 February 2010, extends income tax relief to charities established in an EEA or EFTA state. The foreign charity would have to apply to the Revenue Commissioners for a determination that it is entitled to the exemption available to an Irish charity. Once the foreign charity has been granted exemption for a minimum period of 2 years - i.e. the same period as for an Irish charity,  it is eligible to receive tax deductible donations. The Commissioners can appoint an auditor, at the expense of the charity or its board members, to verify the information provided by the charity.  EAPG thanks member Paul Bater for this alert.