48Non-profit organisations

48 Non-profit organisations

(1)  Subject to subsection (2) , wages are exempt wages if they are paid or payable by any of the following:

(a) a religious institution;

(b) a public benevolent institution (but not including an instrumentality of the State);

(c) a non-profit organisation having as its sole or dominant purpose a charitable, benevolent, philanthropic or patriotic purpose (but not including a school, an educational institution, an educational company or an instrumentality of the State).

(2)  The wages must be paid or payable –

(a) for work of a kind ordinarily performed in connection with the religious, charitable, benevolent, philanthropic or patriotic purposes of the institution or body; and

(b) to a person engaged exclusively in that kind of work.

(3)  For the purposes of subsection (1)(c) , an "educational company" is a company –

(a) in which an educational institution has a controlling interest; and

(b) that provides, promotes or supports the educational services of that institution.

(4)  For the purposes of subsection (3) , an educational institution has a "controlling interest" in an educational company if –

(a) members of the board of management of the company who are entitled to exercise a majority in voting power at meetings of the board of management are accustomed or under an obligation, whether formal or informal, to act in accordance with the directions, instructions or wishes of the educational institution; or

(b) the educational institution may (whether directly or indirectly) exercise, control the exercise of, or substantially influence the exercise of, more than 50% of the voting power attached to voting shares, or any class of voting shares, issued by the company; or

(c) the educational institution has power to appoint more than 50% of the members of the board of management of the company.