Legalize / Ireland / Act

Charities Act 2009

Type Act

Publication 2009-02-28

Last updated 2025-01-27

State In force

Source Irish Statute Book

articles 113

Reform history JSON API

PART 1 Preliminary and General

1. Short title and commencement.

1.— (1) This Act may be cited as the Charities Act 2009.

(2) This Act shall come into operation on such day or days as the Minister may appoint by order or orders either generally or with reference to any particular purpose or provision and different days may be so appointed for different purposes or provisions, and for the repeal of different provisions of the Charities Act 1961 effected by section 11.

2. Interpretation.

2.— (1) In this Act—

“Act of 1962” means the Street and House to House Collections Act 1962;

“Act of 1998” means the Education Act 1998;

“Act of 2001” means the Criminal Justice (Theft and Fraud Offences) Act 2001;

F1[“Act of 2014”means the Companies Act 2014;]

F1[“authorised officer”has the meaning assigned to it bysection 68A(1);]

“Authority” has the meaning assigned to it by section 13;

F1[“balance sheet total”in relation to a charitable organisation, means the aggregate of the amounts shown as assets in the organisation’s balance sheet;]

“body” includes, in relation to a trust in respect of which there is only one trustee, that trustee;

“charitable gift” means a gift for charitable purposes;

“charitable organisation” means—

(a) the trustees of a charitable trust, or

(b) a body corporate or an unincorporated body of persons—

(i) that promotes a charitable purpose only,

(ii) that, under its constitution, is required to apply all of its property (both real and personal) in furtherance of that purpose, except for moneys expended—

(I) in the operation and maintenance of the body, including moneys paid in remuneration and superannuation of members of the staff of the body, and

(II) in the case of a religious organisation or community, on accommodation and care of members of the organisation or community,

and

(iii) none of the property of which is payable to the members of the body other than in accordance with F2[Part 6A],

but shall not include an excluded body;

“charitable purpose” shall be construed in accordance with section 3;

“charitable trust” means a trust—

(a) established for a charitable purpose only,

(b) established under a deed of trust that requires the trustees of the trust to apply all of the property (both real and personal) of the trust in furtherance of that purpose except for moneys expended in the management of the trust, and

F2[“charity trustee”includes—

(a) in the case of a charitable organisation that is a company—

(i) any director of the company,

(i) any other person in accordance with whose directions or instructions the directors of the company are accustomed to act, unless the directors are accustomed so to act by reason only that they do so on advice given by the person in a professional capacity, and

(iii) any other person who occupies the position of director of the company but who has not been formally appointed as such, unless the person only gives advice in a professional capacity to the company or any directors of it,

but does not include a person who is the company secretary, unless he or she is also a person referred to insubparagraph (i),(ii)or(iii),

(b) in the case of a charitable organisation that is a body corporate (other than a company) or an unincorporated body of persons—

(i) any person who, in relation to that body, is—

(I) a member of the board, or

(II) a member of the governing body,

(ii) any other person in accordance with whose directions or instructions a person referred to insubparagraph (i)is accustomed to act, unless such person is accustomed so to act by reason only that they do so on advice given by that person in a professional capacity, and

(iii) any other person who occupies the position of member of the board or member of the governing body but who has not been formally appointed as such, unless the person only gives advice in a professional capacity to the charitable organisation or any members of the board or members of the governing body,

but does not include a person who performs the functions of a secretary to the board or to the governing body, unless he or she is also a person referred to insubparagraph (i),(ii)or(iii), and

(c) in the case of a charitable trust to whichsection 54A(2)applies, the body corporate and the directors of that body corporate,

and references to a charity trustee of a charitable organisation shall be construed as including references to a trustee of a charitable trust;]

“chief executive” has the meaning assigned to it by section 19;

“company” means a company established under the Companies Acts;

“constitution” means the rules (whether in writing or not) governing the administration and control of a charitable organisation and that regulate its activities, and includes—

(a) in the case of a charitable organisation consisting of trustees of a charitable trust, the deed of trust establishing the charitable trust,

F2[(b) in the case of a charitable organisation that is a company, the constitution (within the meaning of section 2(1) of the Act of 2014),]

(c) in the case of a charitable organisation that is a body corporate other than a company, the charter, statute or other like instrument by which it is established, and

(d) in the case of a charitable organisation that is an unincorporated body of persons, the rules of the body,

but does not include any enactment or rule of law applicable to the carrying on of the activities of the organisation;

“dissolved body” has the meaning assigned to it by section 81;

“education body” means—

F3[(a) an education and training board,]

(b) a recognised school within the meaning of the Act of 1998,

(d) a parents’ association established in accordance with section 26 of the Act of 1998,

(e) a student council established in accordance with section 27 of the Act of 1998, F1[or]

F4[(f) a designated institution of higher education within the meaning of the Higher Education Authority Act 2022 that falls under paragraph (a) of section 53(1)F2[of that Act;]]

(g) F5[…]

“EEA Agreement” has the same meaning as it has in the European Communities (Amendment) Act 1993;

“EEA state” means—

(a) a member state of the European Communities (other than the State), or

(b) a state (other than a member state of the European Communities) that is a contracting party to the EEA Agreement;

“establishment day” shall be construed in accordance with section 12;

“excluded body” means—

(a) a political party, or a body that promotes a political party or candidate,

(b) a body that promotes a political cause, unless the promotion of that cause relates directly to the advancement of the charitable purposes of the body,

(d) a trade union or a representative body of employers,

(e) a chamber of commerce, or

(f) a body that promotes purposes that are—

(i) unlawful,

(ii) contrary to public morality,

(iii) contrary to public policy,

(iv) in support of terrorism or terrorist activities, whether in the State or outside the State, or

(v) for the benefit of an organisation, membership of which is unlawful;

F1[“insolvency arrangement”has the same meaning as it has in the Personal Insolvency Act 2012;]

“judicial office in the Superior Courts” means the office of judge of the High Court F6[, the office of judge of the Court of Appeal] or the office of judge of the Supreme Court;

“local authority” has the same meaning as it has in the Local Government Act 2001;

“material interest” shall be construed in accordance with section 2(3) of the Ethics in Public Office Act 1995;

F1[“member of the charitable organisation”means—

(a) in the case of a charitable organisation that is a company, a member of the company within the meaning of section 168 of the Act of 2014, or

(b) in the case of a charitable organisation that is a body corporate (other than a company) or an unincorporated body of persons, a person who is entitled to appoint, nominate or vote for the appointment of a person as a charity trustee of that organisation;]

“Minister” means the Minister for Community, Rural and Gaeltacht Affairs;

“personal connection” shall be construed in accordance with subsection (2);

“prescribed” means prescribed by regulations made by the Minister;

“public benefit” shall be construed in accordance with section 3;

“record” includes, in addition to any record in writing—

(a) a plan, chart, map, drawing, diagram, pictorial or graphic image,

(b) a disc, tape, soundtrack or other device in which information, sounds or signals are embodied so as to be capable (with or without the aid of some other instrument) of being reproduced in legible or audible form,

(c) a film, tape or other device in which visual images are embodied so as to be capable (with or without the aid of some other instrument) of being reproduced in visual form, and

(d) a photograph;

“register” has the meaning assigned to it by section 39, and “registered” shall be construed accordingly;

“registered charitable organisation” means—

(a) a charitable organisation that is registered in the register, or

(b) a charitable organisation that, by virtue of section 40, is deemed to be registered in the register;

“registration number” has the meaning assigned to it by F2[section 39(7)(e)or40(6)(e), as the case may be;]

F1[“removal notice”has the meaning assigned to it bysection 44A(5)(b);]

F1[“specified clause”has the meaning assigned to it bysection 42A(8);]

“Tribunal” has the meaning assigned to it by section 75.

(2) (a) For the purposes of this Act—

F7[(i) a person is connected with an individual if that person is a child, step-child, parent, step-parent, brother, sister, spouse, civil partner, cohabitant, grandparent or grandchild of the individual or a child of the individual’s civil partner or cohabitant,]

(ii) a person, in his or her capacity as a trustee of a trust, is connected with an individual if that individual, or any of that individual’s children, or any body corporate that that individual controls is a beneficiary of the trust,

(iii) a person is connected with any person with whom he or she is in partnership,

(iv) a person is connected with any person by whom he or she is employed under a contract of service,

(v) a body corporate is connected with another person if that person has control of it or if that person and persons connected with that person together have control of it, and

(vi) any two or more persons acting together to secure or exercise control of a body corporate shall be treated in relation to that body corporate as connected with one another and with any person acting on the directions of any of them to secure or exercise control of the body corporate.

F7[(b) In this subsection—

“Act of 2010”means the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010;

“civil partner”means a person in a civil partnership or legal relationship to which section 3 of the Act of 2010 applies;

“cohabitant”means a cohabitant within the meaning of section 172(1) of the Act of 2010;

“control”has the meaning assigned to it by section 11 of the Taxes Consolidation Act 1997.]

3. Charitable purpose.

3.— (1) For the purposes of this Act each of the following shall, subject to subsection (2), be a charitable purpose:

(a) the prevention or relief of poverty or economic hardship;

(b) the advancement of education;

(d) any other purpose that is of benefit to the community.

(2) A purpose shall not be a charitable purpose unless it is of public benefit.

(3) Subject to subsection (4), a gift shall not be of public benefit unless—

(a) it is intended to benefit the public or a section of the public, and

(b) in a case where it confers a benefit on a person other than in his or her capacity as a member of the public or a section of the public, any such benefit is reasonable in all of the circumstances, and is ancillary to, and necessary, for the furtherance of the public benefit.

(4) It shall be presumed, unless the contrary is proved, that a gift for the advancement of religion is of public benefit.

(5) The Authority shall not make a determination that a gift for the advancement of religion is not of public benefit without the consent of the Attorney General.

(6) A charitable gift for the purpose of the advancement of religion shall have effect, and the terms upon which it is given shall be construed, in accordance with the laws, canons, ordinances and tenets of the religion concerned.

(7) In determining whether a gift is of public benefit or not, account shall be taken of—

(a) any limitation imposed by the donor of the gift on the class of persons who may benefit from the gift and whether or not such limitation is justified and reasonable, having regard to the nature of the purpose of the gift, and

(b) the amount of any charge payable for any service provided in furtherance of the purpose for which the gift is given and whether it is likely to limit the number of persons or classes of person who will benefit from the gift.

(8) A limitation referred to in subsection (7) shall not be justified and reasonable if all of the intended beneficiaries of the gift or a significant number of them have a personal connection with the donor of the gift.

(9) There shall be no appeal to the Tribunal from a determination of the Authority to which subsection (5) applies.

(10) For the purposes of this section, a gift is not a gift for the advancement of religion if it is made to or for the benefit of an organisation or cult—

(a) the principal object of which is the making of profit, or

(b) that employs oppressive psychological manipulation—

(i) of its followers, or

(ii) for the purpose of gaining new followers.

(11) In this section “purpose that is of benefit to the community” includes—

(a) the advancement of community welfare including the relief of those in need by reason of youth, age, ill-health, or disability,

(b) the advancement of community development, including rural or urban regeneration,

(d) the promotion of health, including the prevention or relief of sickness, disease or human suffering,

(e) the advancement of conflict resolution or reconciliation,

(f) the promotion of religious or racial harmony and harmonious community relations,

(g) the protection of the natural environment,

(h) the advancement of environmental sustainability,

(i) the advancement of the efficient and effective use of the property of charitable organisations,

(j) the prevention or relief of suffering of animals,

(k) the advancement of the arts, culture, heritage or sciences, and

(l) the integration of those who are disadvantaged, and the promotion of their full participation, in society.

4. Orders and regulations.

4.— (1) The Minister may by regulations provide for any matter referred to in this Act as prescribed or to be prescribed.

(2) Without prejudice to any provision of this Act, regulations under this section may contain such incidental, supplementary and consequential, provisions as appear to the Minister to be necessary or expedient for the purposes of the regulations.

(3) Every order (other than an order under section 1(2) or 12) and regulation made by the Minister under this Act shall be laid before each House of the Oireachtas as soon as may be after it is made and, if a resolution annulling the order or regulation is passed by either such House within the next 21 days on which that House sits after the order or regulation is laid before it, the order or regulation shall be annulled accordingly, but without prejudice to the validity of anything previously done thereunder.

5. Expenses.

5.— The expenses incurred by the Minister in the administration of this Act shall, to such extent as may be sanctioned by the Minister for Finance, be paid out of moneys provided by the Oireachtas.

6. Review of operation of Act.

6.— The Minister shall—

(a) not later than 5 years after the establishment day, commence a review of the operation of this Act, and

(b) not later than 12 months after the expiration of the said 5 years, make a report to each House of the Oireachtas of his or her findings and conclusions resulting from that review.

7. Exemption from liability to pay tax.

7.— (1) Nothing in this Act shall operate to affect the law in relation to the levying or collection of any tax or the determination of eligibility for exemption from liability to pay any tax.

(2) The Revenue Commissioners shall not be bound by a determination of the Authority as to whether a purpose is of public benefit or not in the performance by them of any function under or in connection with—

(a) section 207, 208 or 609 of the Taxes Consolidation Act 1997,

(b) section 17 or 76 of the Capital Acquisitions Tax Consolidation Act 2003, or

8. Act not to apply to certain trusts.

8.— This Act shall not apply to a trust the only property of which consists of—

(a) shares in a qualifying company established for the purposes of section 110 of the Taxes Consolidation Act 1997,

(b) shares in a company whose business consists solely of the leasing of plant and machinery,

(c) dividends paid in respect of such shares, being dividends that are not retained as part of the property of the trust for more than 12 months, or

(d) any other distribution of cash or assets made in respect of such shares, being cash or assets that are not retained as part of the property of the trust for more than 12 months.

9. Service of documents.

9.— (1) A notice or other document that is required to be served on or given to a person under this Act shall be addressed to the person concerned by name, and may be so served on or given to the person in one of the following ways:

(a) by delivering it to the person;

(b) by leaving it at the address at which the person ordinarily resides or, in a case in which an address for service has been furnished, at that address; or

(c) by sending it by post in a prepaid registered letter to the address at which the person ordinarily resides or, in a case in which an address for service has been furnished, to that address.

(2) For the purpose of this section, a company within the meaning of the Companies Acts shall be deemed to be ordinarily resident at its registered office, and every other body corporate and every unincorporated body of persons shall be deemed to be ordinarily resident at its principal office or place of business.

10. Offences.

10.— (1) A person guilty of an offence under this Act shall be liable—

(a) on summary conviction, to a fine not exceeding €5,000 or to imprisonment for a term not exceeding 12 months or to both, or

(b) on conviction on indictment, to a fine not exceeding €300,000 or to imprisonment for a term not exceeding 10 years or to both.

(2) Where an offence under this Act is committed by a body corporate and is proved to have been so committed with the consent or connivance of or to be attributable to any neglect on the part of any person, being a director, manager, secretary or other officer of the body corporate, or a person who was purporting to act in such capacity, that person shall, as well as the body corporate, be guilty of an offence and shall be liable to be proceeded against and punished as if he or she were guilty of the first-mentioned offence.

(3) Summary proceedings for an offence under this Act may be brought and prosecuted by the Authority.

(4) Where a person is convicted of an offence under this Act the court shall order the person to pay to the Authority the costs and expenses, measured by the court, incurred by the Authority in relation to the investigation, detection and prosecution of the offence, unless the court is satisfied that there are special and substantial reasons for not so doing.

11. Repeals.

11.— The Charities Act 1961 is repealed to the extent specified in column (2) of Schedule 2.

PART 2 Charities Regulatory Authority

12. Establishment Day.

12.— The Minister shall, by order, appoint a day to be the establishment day for the purposes of this Act.

13. Establishment of Charities Regulatory Authority.

13.— (1) There shall stand established on the establishment day, a body which shall, subject to subsection (2), be known as an tÚdarás Rialála Carthanas or in the English language the Charities Regulatory Authority (in this Act referred to as the “Authority”), to perform the functions conferred on it by this Act.

(2) The Authority may, for operational purposes, describe itself as An Rialálaí Carthanas or in the English language the Charities Regulator.

(3) The provisions of Schedule 1 shall have effect in relation to the Authority.

14. Functions of Authority.

14.— (1) The general functions of the Authority shall be to—

(a) increase public trust and confidence in the management and administration of charitable trusts and charitable organisations,

(b) promote compliance by charity trustees with their duties in the control and management of charitable trusts and charitable organisations,

(d) ensure the accountability of charitable organisations to donors and beneficiaries of charitable gifts, and the public,

(e) promote understanding of the requirement that charitable purposes confer a public benefit,

(f) establish and maintain a register of charitable organisations,

(g) ensure and monitor compliance by charitable organisations with this Act,

(h) carry out investigations in accordance with this Act,

(i) encourage and facilitate the better administration and management of charitable organisations by the provision of information or advice, including in particular by way of issuing (or, as it considers appropriate, approving) guidelines, codes of conduct, and model constitutional documents,

(j) carry on such activities or publish such information (including statistical information) concerning charitable organisations and charitable trusts as it considers appropriate,

(k) provide information (including statistical information) or advice, or make proposals, to the Minister on matters relating to the functions of the Authority.

(2) The Authority shall have all such powers as are necessary or expedient for the performance of its functions.

(3) Subject to this Act, the Authority shall be independent in the performance of its functions.

(4) The Authority may perform any of its functions through or by any member of the staff of the Authority duly authorised in that behalf by the Authority.

15. Directions of Minister.

15.— (1) The Minister may, in relation to the performance by the Authority of its functions, give a direction in writing to the Authority requiring it to comply with such policies of the Government as are specified in the direction.

(2) The Minister may, in relation to the performance by the Authority of its functions under section 39, give a direction in writing to the Authority requiring it to comply with such matters specified in the direction relating to—

(a) the maintenance of the register,

(b) the collection and collation of information for the purpose of maintaining the register, or

(c) the entry into agreements with persons, other than charitable organisations, for the purpose of obtaining such information.

(3) The Minister may, by direction in writing, amend or revoke a direction under this section (including a direction under this subsection).

(4) The Authority shall comply with a direction under this section.

16. Grants to Authority.

16.— In each financial year, the Minister may, after consultation with the Authority, advance to the Authority out of moneys provided by the Oireachtas such sums as the Minister may, with the consent of the Minister for Finance, determine.

17. Borrowings by Authority.

F10[17.—The Authority may, from time to time, with the consent of the Minister, the Minister for Public Expenditure and Reform and the Minister for Finance and subject to such conditions (if any) as those Ministers of the Government may specify, borrow money (whether on the security of the assets of the Authority or not).]

18. Recovery of expenses of Authority.

18.— Any costs or expenses incurred by the Authority in the management or administration or for the preservation or recovery of any property vested in the Authority or otherwise in the execution of this Act may be borne and deducted by the Authority from the estate and funds of the charitable organisation in respect of which those costs and expenses were incurred.

19. Chief executive.

19.— (1) There shall be a chief executive officer of the Authority (in this Act referred to as the “chief executive”).

(2) Subject to subsections (4) and (5), the chief executive shall be appointed by the Authority with the consent of the Minister.

(3) The chief executive may be removed from office by the Authority for stated reasons.

(4) The Minister may, before the establishment day, designate a person to be appointed to be the first chief executive of the Authority.

(5) If, immediately before the establishment day, a person stands designated by the Minister under subsection (4), the Authority shall appoint that person to be the first chief executive.

(6) The chief executive shall hold office upon and subject to such terms and conditions (including terms and conditions relating to remuneration, allowances and superannuation) as may be determined by the Authority with the approval of the Minister given with the consent of the Minister for Finance.

(7) The chief executive shall not hold any other office or employment or carry on any business without the consent of the Authority.

20. Functions of chief executive.

20.— (1) The chief executive shall carry on and manage, and control generally, the administration of the Authority and perform such other functions (if any) as may be determined by the Authority.

(2) The chief executive shall perform his or her functions subject to such policies as may be determined from time to time by the Authority, and shall be accountable to the Authority for the efficient and effective management of the Authority and for the due performance of his or her functions.

(3) The chief executive may make proposals to the Authority on any matter relating to its functions.

(4) The Authority may designate a member of the staff of the Authority to perform the functions of chief executive in the absence of the chief executive or where the position of chief executive is vacant, and a member so designated shall in such absence or upon such position being vacant perform those functions.

21. Delegation of functions of chief executive.

21.— (1) The chief executive may, with the consent of the Authority in writing, delegate any of his or her functions to a specified member of staff of the Authority, and that member of staff shall be accountable to the chief executive for the performance of the functions so delegated.

(2) The chief executive shall be accountable to the Authority for the performance of functions delegated by him or her in accordance with subsection (1).

(3) The chief executive may, with the consent of the Authority in writing, revoke a delegation made in accordance with this section.

(4) In this section “functions” does not include a function delegated by the Authority to the chief executive subject to a condition that the function shall not be delegated by the chief executive to anyone else.

22. Accountability of chief executive to Public Accounts Committee.

22.— (1) The chief executive shall, whenever required in writing to do so by the Committee of Dáil Éireann established under the Standing Orders of Dáil Éireann to examine and report to Dáil Éireann on the appropriation accounts and reports of the Comptroller and Auditor General (in this section referred to as the “Committee”), give evidence to that Committee in relation to—

(a) the regularity and propriety of the transactions recorded or required to be recorded in any book or other record of account subject to audit by the Comptroller and Auditor General that the Authority is required by this Act to prepare,

(b) the economy and efficiency of the Authority in the use of its resources,

(c) the systems, procedures and practices employed by the Authority for the purpose of evaluating the effectiveness of its operations, and

(d) any matter affecting the Authority referred to in a special report of the Comptroller and Auditor General under section 11(2) of the Comptroller and Auditor General (Amendment) Act 1993, or in any other report of the Comptroller and Auditor General (in so far as it relates to a matter specified in paragraph (a), (b) or (c)) that is laid before Dáil Éireann.

(2) In the performance of his or her duties under this section, the chief executive shall not question or express an opinion on the merits of any policy of the Government or a Minister of the Government or on the merits of the objectives of such a policy.

23. Accountability of chief executive to other Oireachtas Committees.

23.— (1) In this section “Committee” means a Committee appointed by either House of the Oireachtas or jointly by both Houses of the Oireachtas (other than the Committee referred to in section 22 or the Committee on Members’ Interests of Dáil Éireann or the Committee on Members’ Interests of Seanad Éireann) or a subcommittee of such a Committee.

(2) Subject to subsection (3), the chief executive shall, at the request in writing of a Committee, attend before it to give account for the general administration of the Authority.

(3) The chief executive shall not be required to give account before a Committee for any matter which is or has been or may at a future time be the subject of proceedings before a court or Tribunal in the State.

(4) Where the chief executive is of the opinion that a matter in respect of which he or she is requested to give an account before a Committee is a matter to which subsection (3) applies, he or she shall inform the Committee of that opinion and the reasons for the opinion and, unless the information is conveyed to the Committee at a time when the chief executive is before it, the information shall be so conveyed in writing.

(5) Where the chief executive has informed a Committee of his or her opinion in accordance with subsection (4) and the Committee does not withdraw the request referred to in subsection (2) in so far as it relates to a matter the subject of that opinion—

(a) the chief executive may, not later than 21 days after being informed by the Committee of its decision not to do so, apply to the High Court in a summary manner for determination of the question whether the matter is one to which subsection (3) applies, or

(b) the Chairperson of the Committee may, on behalf of the Committee, make such an application,

and the High Court shall determine the matter.

(6) Pending the determination of an application under subsection (5), the chief executive shall not attend before the Committee to give account for the matter the subject of the application.

(7) If the High Court determines that the matter concerned is one to which subsection (3) applies, the Committee shall withdraw the request referred to in subsection (2), but if the High Court determines that subsection (3) does not apply, the chief executive shall attend before the Committee to give account for the matter.

(8) In the performance of his or her duties under this section, the chief executive shall not question or express an opinion on the merits of any policy of the Government or a Minister of the Government or on the merits of the objectives of such a policy.

24. Staff.

24.— (1) The Authority shall appoint, with the consent of the Minister given with the consent of the Minister for Finance, such and so many persons to be members of the staff of the Authority as it may from time to time determine.

(2) The terms and conditions of service of a member of the staff of the Authority shall, with the consent of the Minister given with the consent of the Minister for Finance, be such as may be determined from time to time by the Authority.

(3) There shall be paid by the Authority to the members of its staff such remuneration and allowances as, from time to time, the Authority, with the consent of the Minister given with the consent of the Minister for Finance, determines.

25. Transfer of staff to Authority.

25.— (1) Every person who immediately before the establishment day was an officer of the Minister and was exclusively engaged in the performance of functions on behalf of the dissolved body shall, on the establishment day, become and be a member of the staff of the Authority.

(2) Save in accordance with a collective agreement negotiated with any recognised trade union or staff association concerned, a person referred to in subsection (1) shall not, while in the service of the Authority, be subject to less beneficial conditions of service (including conditions in relation to tenure of office) or of remuneration than the conditions of service (including conditions in relation to tenure of office) or remuneration to which he or she was subject immediately before the establishment day.

(3) In relation to persons transferred to the Authority under subsection (1), previous service with the dissolved body shall be reckonable for the purposes of, but subject to any exceptions or exclusions in, the Redundancy Payments Acts 1967 to 2007, the Protection of Employees (Part-Time Work) Act 2001, the Organisation of Working Time Act 1997, the Minimum Notice and Terms of Employment Acts 1973 to 2005 and the Unfair Dismissals Acts 1977 to 2007.

26. Superannuation.

26.— (1) As soon as may be after the establishment day, the Authority shall prepare and submit to the Minister a scheme or schemes for the granting of superannuation benefits to or in respect of such of its staff (including the chief executive) as the Authority shall think fit.

(2) Every such scheme shall fix the time and conditions of retirement for all persons to, or in respect of whom, superannuation benefits are payable under the scheme, and different terms and conditions may be fixed in respect of different classes of persons.

(3) The Authority may at any time prepare and submit to the Minister a scheme amending or revoking a scheme previously submitted and approved under this section.

(4) A scheme or amending scheme submitted to the Minister under this section shall, if approved by the Minister with the consent of the Minister for Finance, be carried out by the Authority in accordance with its terms.

(5) If any dispute arises as to the claim of any person to, or the amount of, any superannuation benefit in pursuance of a scheme under this section, such dispute shall be submitted to the Minister who shall refer it to the Minister for Finance whose decision shall be final.

(6) No superannuation benefit shall be granted by the Authority to or in respect of any of its staff (including the chief executive) who are members of a scheme under this section, nor shall any other arrangement be entered into for the provision of any superannuation benefit to such persons on their ceasing to hold office, other than in accordance with such scheme or schemes submitted and approved under this section or an arrangement approved by the Minister and the Minister for Finance.

(7) The Minister shall cause every scheme submitted and approved under this section to be laid before each House of the Oireachtas as soon as may be after it is approved, and if either such House within the next 21 days on which that House sits after the scheme is laid before it, passes a resolution annulling the scheme, the scheme shall be annulled accordingly, but without prejudice to anything previously done thereunder.

(8) Where, in the period beginning on the establishment day and ending immediately before the commencement of a scheme under this section, a superannuation benefit falls due for payment to or in respect of a person who was transferred to the staff of the Authority under section 25, the benefit shall be calculated by the Authority in accordance with such scheme, or such enactments in relation to superannuation, as applied to the person immediately before the establishment day and, for that purpose, his or her pensionable service with the Authority shall be aggregated with his or her previous pensionable service and the said benefit shall be paid by the Authority.

(9) (a) A scheme under subsection (1) shall, as respects a person transferred by section 25 to the staff of the Authority, provide for the granting to or in respect of him or her of superannuation benefits upon and subject to such terms and conditions as are not less favourable to him or her than the terms and conditions that applied to him or her immediately before the establishment day in relation to the grant of such benefits.

(b) Any period of service by a person as a member of the staff of the dissolved body which was a period of reckonable service for the purposes of a scheme for the granting of superannuation benefits to or in respect of members of the staff of the dissolved body shall be regarded as a period of reckonable service for the purposes of any scheme under subsection (1).

(10) In this section “superannuation benefit” means a pension, gratuity or other allowance payable on resignation, retirement or death.

27. Disclosure of information relating to offences under Act.

27.— Notwithstanding any rule of law, information that, in the opinion of—

(a) a member of the Garda Síochána,

(b) the Director of Corporate Enforcement, or

(c) such other person as may, after consultation by the Minister with any other Minister of the Government appearing to him or her to be concerned, be prescribed,

may relate to the commission of an offence under this Act may be disclosed by that member, Director or other person to the Authority, or a member or a member of staff of the Authority.

28. Disclosure of information by Authority where it suspects commission of offence.

28.— (1) The Authority shall provide any information obtained by it in the performance of its functions that causes the Authority to suspect F11[that an offence, other than an offence under this Act, has been] committed by a charity trustee or a charitable organisation to—

(a) the Garda Síochána,

(b) the Revenue Commissioners,

(d) the Competition Authority, or

(e) any other person charged with the detection, investigation or prosecution of offences,

as may be appropriate, where it is not satisfied that the information has already been reported to a person specified in paragraph (a), (b), (c), (d) or (e).

F12[(1A) The Authority may provide, to a person specified inparagraph (a),(b),(c),(d)or(e)ofsubsection (1), any information obtained by it in the performance of its functions that causes the Authority to suspect that an offence under this Act has been committed by a charity trustee or a charitable organisation.]

(2) Information provided under F11[subsection (1)or(1A)] may be used by the person to whom it has been provided for the purpose only of the detection, investigation or prosecution of an offence.

(3) The Authority may provide any information—

(a) obtained by it in the performance of its functions, and

(b) that causes it to suspect that an offence under the law of a state (other than the State) has been committed by a charity trustee of a charitable organisation,

to a person charged under the law of that state with the detection, investigation or prosecution of offences, if the person to whom it is provided gives an undertaking in writing that the information will be used only for the purpose of the detection, investigation or prosecution of the offence concerned.

29. Strategy statement.

29.— (1) The Authority shall, as soon as practicable after the commencement of this section, and thereafter not earlier than 6 months before and not later than the expiration of each subsequent period of 3 years following that commencement, prepare and submit to the Minister a strategy statement in respect of the period of 3 years immediately following the year in which the strategy statement is so submitted.

(2) The Minister shall, as soon as practicable after a strategy statement has been submitted to him or her under subsection (1), cause a copy of it to be laid before each House of the Oireachtas.

(3) The Authority shall ensure that, as soon as practicable after copies of a strategy statement are laid before both Houses of the Oireachtas in accordance with subsection (2), the strategy statement is published on the internet.

(4) In this section “strategy statement” means a statement that—

(a) specifies the key objectives, outputs and related strategies, including use of resources, of the Authority, and

(b) is prepared in a form and manner that is in accordance with any directions issued from time to time by the Minister.

30. Accounts of Authority.

30.— (1) The Authority shall keep in such form as may be approved by the Minister, with the consent of the Minister for Finance, all proper and usual accounts of all money received or expended by it and, in particular, shall keep in such form as aforesaid all such special accounts as the Minister may, with the consent of the Minister for Finance, from time to time direct.

(2) Accounts kept in accordance with this section shall be submitted, not later than 1 April in the year immediately following the financial year to which they relate or on such earlier date as the Minister may, from time to time, specify, by the Authority to the Comptroller and Auditor General for audit and, immediately after the audit, a copy of the accounts, and of such other (if any) accounts kept in accordance with this section as the Minister, after consultation with the Minister for Finance, may direct and a copy of the Comptroller and Auditor General’s report on the accounts shall be presented to the Minister who shall, as soon as may be, cause copies thereof to be laid before each House of the Oireachtas.

31. Annual report.

31.— (1) The Authority shall not later than 30 June in each year prepare and submit to the Minister a report on its activities in the immediately preceding year, and the Minister shall, as soon as may be after receiving the report, cause copies of the report to be laid before each House of the Oireachtas.

(2) The Authority shall arrange for a report laid before both Houses of the Oireachtas in accordance with subsection (1) to be published on the internet as soon as practicable after copies of the report are laid before each House of the Oireachtas.

32. Provision of information to relevant persons.

32.— (1) The Authority may provide a relevant person with such information in the possession of the Authority as may reasonably be required for the purpose of enabling the relevant person to perform his or her functions.

(2) In this section “relevant person” means—

(a) the Garda Síochána,

(b) the Revenue Commissioners, or

(i) ensuring compliance with the provisions of any enactment, or

(ii) the detection, investigation or prosecution of any offence.

33. Administrative cooperation on regulatory matters.

33.— (1) The Authority shall, in so far as is consistent with the proper performance of its functions, endeavour to secure administrative cooperation between it and F13[relevant bodies], and for that purpose, the Authority may enter into one or more arrangements (whether in the form of a memorandum of understanding or otherwise) with F13[relevant bodies] for the purposes of—

(a) facilitating administrative cooperation between the Authority and the F13[relevant bodies] in the performance of their respective functions in so far as they relate to the regulation of charitable organisations or charitable trusts,

(b) avoiding duplication of activities by the Authority and any F13[relevant body], or

(c) ensuring, as far as practicable, consistency between decisions made or measures taken by the Authority and F13[relevant bodies] in so far as any part of those decisions or measures consists of or relates to a determination of any matters concerning the regulation of charitable organisations or charitable trusts.

(2) An arrangement under this section shall not operate to bind the Authority or a F13[relevant body].

(3) The Minister and any relevant Minister in relation to a F13[relevant body] concerned shall each be furnished by one of the parties concerned with a copy of an arrangement under this section and any variation thereof.

(4) The parties to an arrangement under this section may vary the terms of the arrangement.

(5) An arrangement under this section shall not operate to require the Authority to provide information to any F13[relevant body] if the disclosure of that information by the Authority is prohibited by law.

(6) In this section—

“relevant Minister” means, in relation to a F13[relevant body], the Minister of the Government who performs functions in connection with that F13[relevant body];

F14[“relevant body”means—

(a) a relevant regulator, or

(b) a body, or holder of an office, who carries out functions relating to the oversight or monitoring of charitable organisations (where the body or office is prescribed by order of the Minister);]

“F13[relevant body]” means—

(a) a body, or holder of an office, in whom functions are vested relating to the regulation of activities or persons for purposes other than the purposes of this Act (where the body or office is established by or under an enactment and is prescribed by order of the Minister), or

(b) a body, or holder of an office, in whom functions are vested under the law of a state (other than the State) relating to the regulation of activities or persons in that state for any purpose (where the body or office is prescribed by order of the Minister).

34. Administrative cooperation with foreign statutory bodies on law enforcement matters.

34.— (1) The Authority may, with the approval of the Minister, enter into an arrangement with a foreign statutory body whereby each party to the arrangement may—

(a) furnish to the other party information in its possession if the information is required by that other party for the purposes of the performance by it of any of its functions, and

(b) provide such other assistance to the party as will facilitate the performance by that other party of any of its functions.

(2) The Authority shall not furnish any information to a foreign statutory body pursuant to an arrangement to which this section applies unless it requires of, and obtains from, that body an undertaking in writing by it that it will comply with the terms specified in that requirement, being terms that correspond to the provisions of any enactment concerning the disclosure of that information by the Authority.

(3) The Authority may give an undertaking to a foreign statutory body that it will comply with any terms specified in a requirement made of the Authority by the body to give such an undertaking where—

(a) those terms correspond to the provisions of any law in force in the state in which the body is established, being provisions which concern the disclosure by the body of the information referred to in paragraph (b), and

(b) compliance with the requirement is a condition imposed by the body for furnishing information in its possession to the Authority pursuant to an arrangement to which this section applies.

(4) The Authority shall inform the Minister concerning every arrangement for administrative cooperation entered into under this section.

(5) An arrangement under this section shall not operate to require the Authority to provide information to a foreign statutory body if the disclosure of that information by the Authority is prohibited by law.

(6) In this section “foreign statutory body” means a person prescribed by regulations made by the Minister, in whom functions relating to charitable organisations or charitable trusts are vested under the law of a state other than the State.

35. Consultation with stakeholders.

35.— The Authority may take such steps as it considers appropriate to consult with persons whom it considers may be affected by the performance by it of its functions.

36. Consultative panels.

36.— (1) The Authority may, for the purposes of section 35, establish a panel or more than one panel, consisting of such persons and such number of persons as it may determine, to perform such tasks as are specified in the terms of reference of the panel concerned.

(2) The Authority shall, in relation to a panel, determine—

(a) its terms of reference,

(b) the rules governing its meetings and procedures, and

(3) The Authority shall appoint the members of a panel for such period as it determines not exceeding 2 years.

(4) A member of a panel who has ceased to be a member of that panel by reason of the efflux of time shall be eligible for reappointment to that panel but may not serve more than 2 terms on that panel.

(5) The Authority shall appoint one of the members of a panel to be the chairperson of the panel.

(6) Without prejudice to the generality of subsection (1), the terms of reference of a panel may provide for the panel to make observations or proposals concerning—

(a) the effect of the performance by the Authority of its functions under this Act,

(b) any developments within the European Union or internationally that have implications for the Authority in the performance of its functions,

(c) initiatives which, in the opinion of the panel, the Authority could take with respect to the performance of its functions, together with an analysis of the likely cost of those initiatives,

(d) a policy or document, issued or proposed to be issued by the Authority,

(e) guidelines, issued or proposed to be issued by the Authority,

(f) a code of conduct, whether issued or proposed to be issued or approved or proposed to be approved by the Authority,

(g) the performance of the charities sector in any particular area or respect,

(h) an assessment of the effectiveness of the regulation of the administration and operation of charitable fund-raising through codes of conduct.

(7) Not later than 3 months, or such longer period as the Authority may specify, after the end of each year, each panel established under this section shall prepare and submit to the Authority an annual report providing details of its activities during that year.

(8) The Authority shall arrange for publication on the internet of the annual report of each panel established under this section in the year in which it is submitted to the Authority.

(9) The Authority shall arrange for publication on the internet of observations or proposals made by a panel established under this section in the year in which they are made to the Authority.

(10) The Authority shall provide, or arrange for the provision of, such administrative facilities as may be necessary to enable a panel established under this section to perform its functions.

(11) The following allowances and expenses are payable by the Authority:

(a) the travelling and subsistence allowances of panel members in accordance with such scales as may be determined from time to time by the Minister with the consent of the Minister for Finance;

(b) the administrative expenses of a panel.

(12) The Authority may at any time dissolve a panel established under this section.

37. Directions from Minister concerning consultative panels.

37.— (1) The Minister may give a direction in writing to the Authority requiring it to establish a panel for the purposes of section 35.

(2) The Minister shall determine—

(a) the terms of reference of a panel established pursuant to a direction under subsection (1) and may require the Authority to dissolve the panel at any time,

(b) the rules governing the meetings and procedures of such a panel, and

(3) The Authority shall appoint the members of a panel for such period as the Minister shall determine not exceeding 2 years.

(4) Subsections (4), (5), (8), (9), (10) and (11) of section 36 shall apply with the necessary modifications in relation to a panel established pursuant to a direction under subsection (1).

(5) The Authority shall comply with—

(a) a direction under this section, and

(b) a requirement under subsection (2)(a).

38. Transfer of functions of Attorney General to Authority.

38.— (1) All functions relating to charitable organisations or charitable trusts (or otherwise relating to charities) that, immediately before the establishment day, were vested in the Attorney General are transferred to the Authority, and references in any enactment in so far as it relates to charitable organisations or charitable trusts (or otherwise relates to charities) shall be construed as references to the Authority.

(2) This section shall come into operation on the establishment day.

PART 3 Regulation of Charitable Organisations

39. Register of charitable organisations.

39.— (1) The Authority shall, upon the commencement of this section and after consultation with the Revenue Commissioners, cause to be established and maintained, in such form as it considers appropriate (including electronic form) a register (in this Act referred to as the “register”) of charitable organisations.

(2) The Authority may, for the purpose of defraying any expenses incurred in establishing or maintaining the register (in this section referred to as the “appropriate fee”), charge each charitable organisation a fee of such amount as may be determined by the Minister.

(3) A charitable organisation that intends to operate or carry on activities in the State shall, in accordance with this section, apply to the Authority to be registered in the register, and it shall be the duty of the charity trustees of the charitable organisation concerned to make the application on behalf of the charitable organisation.

(4) A charitable organisation (other than a charitable organisation to which section 40 applies) that, immediately before the commencement of this section, was operating in the State as, or carrying on the activities in the State of, a charitable organisation shall, if it wishes to continue to so operate or carry on such activities after such commencement, apply, not later than—

(a) 6 months, or

(b) the expiration of such longer period as the Minister may specify,

after such commencement to the Authority to be registered.

(5) Subject to subsection (6), an application under this section shall—

(a) be in writing,

(b) in the case of an application by, or on behalf of, a charitable organisation that—

(i) is established in the State,

(ii) is established in a state (other than an EEA state), or

(iii) is established in an EEA state and that has a principal place of business in the State,

specify the name of the charitable organisation and its principal place of business in the State,

(i) is established in an EEA state, and

(ii) does not have a principal place of business in the State,

specify the name of the charitable organisation and its principal place of business in that EEA state,

(d) specify the names of the charity trustees and the addresses at which they ordinarily reside,

(e) specify the places where the charitable organisation operates or carries on its activities or proposes to operate or carry on its activities (including places outside the State),

(f) contain particulars of all bank accounts of the charitable organisation,

(g) contain particulars of the kinds of activity carried on or intended to be carried on in furtherance of each object of the charitable organisation or charitable trust concerned,

(h) specify the manner in which the charitable organisation has or proposes to raise moneys,

(i) specify the amount of any moneys raised by the charitable organisation—

(i) during the 12 months immediately preceding such application, or

(ii) where the charitable organisation was formed or the charitable trust was established after the commencement of that period, in respect of the period since the organisation’s formation or the trust’s establishment, as may be appropriate,

(j) specify the plans of—

(i) the charitable organisation for funding activities in furtherance of its objects, or

(ii) in the case of a charitable trust, the trustees of the trust for funding activities in furtherance of the objects of the trust,

(k) contain particulars of all professional fund-raising agents or consultants engaged by or intended to be engaged by the charitable organisation,

(l) specify the risk assessment procedures, safety checks and safeguards employed by the charitable organisation where its activities include working with vulnerable people (including the aged, children and young people, the sick, disabled and handicapped),

(m) specify the gross income of the charitable organisation during the financial year ending immediately before the making of the application for registration,

(n) be accompanied by copies of—

(i) all financial accounts of the charitable organisation or relating to the charitable trust in respect of the period of 12 months immediately preceding such application, or

(ii) where the charitable organisation was formed or the charitable trust was established after the commencement of that period all financial accounts in respect of the period since the organisation’s formation or the trust’s establishment, as may be appropriate,

(o) be accompanied by a copy of the constitution of the charitable organisation, or where there is no constitution in respect of the charitable organisation, such documents of the charitable organisation as provide for matters normally provided for in a constitution,

(p) contain such other information (if any)—

(i) as the Authority may reasonably require to enable it to perform its functions under this Act, and

(ii) as may be prescribed by regulations made by the Minister, and

(q) be accompanied by the appropriate fee (if any).

(6) The Authority may exempt an applicant for registration under this section from such of the requirements of subsection (5) as it considers appropriate where it is of the opinion that compliance by the applicant with those requirements would be unduly onerous having regard to his or her circumstances.

(7) Subject to subsections (8), (13) and (14) and section 43(10), the Authority may, as soon as practicable after it receives an application in accordance with this section, grant the application and enter in the register—

(a) in the case of a charitable organisation that—

(i) is established in the State,

(ii) is established in a state (other than an EEA state), or

(iii) is established in an EEA state and that has a principal place of business in the State,

the name of the charitable organisation, its principal place of business in the State,

(b) in the case of a charitable organisation that—

(i) is established in an EEA state, and

(ii) does not have a principal place of business in the State,

the name of the charitable organisation and its principal place of business in that EEA state,

(d) the names of the charity trustees,

(e) a number from which it will be possible to identify the applicant (in this Act referred to as the “registration number”),

(f) the objects of the charitable organisation or charitable trust concerned, and

(g) such other particulars as the Authority considers appropriate,

and a charitable organisation shall stand registered for the purposes of this Act upon the performance by the Authority of its functions under this subsection in relation to the charitable organisation.

(8) The Authority shall refuse an application under this section unless it is satisfied that the applicant is a charitable organisation.

(9) Where the Authority makes a decision to grant an application under this section, it shall, as soon as may be thereafter, notify the applicant in writing of the decision.

(10) Where the Authority makes a decision to refuse an application under this section, it shall, as soon as may be thereafter, notify the applicant in writing of—

(a) the decision and the reasons for the decision, and

(b) the entitlement under section 45(1) to appeal the decision.

(11) If a particular entered in the register in accordance with subsection (7) relating to a charitable organisation ceases to be correct, the charity trustees of the charitable organisation concerned shall, as soon as may be, so inform the Authority.

(12) The Authority shall, from time to time, review each entry in the register and, if it becomes aware that any particular in the register is incorrect or has ceased to be correct, it shall make such alterations to the register as it considers necessary and notify the charitable organisation concerned in writing of any such alteration.

(13) If, after the making of an application under this section in relation to a charitable organisation but before the making of a decision by the Authority in respect of the application, a charity trustee of that charitable organisation ceases to be qualified for the position of charity trustee by virtue of section 55, the charitable organisation shall not be eligible to be registered for the purposes of this section before the expiration of one year, or such shorter period as the Minister may determine, from the date of the charity trustee so ceasing to be qualified, and the Authority shall not, before such expiration, perform any functions in relation to that organisation under this section.

(14) If, after the making of an application under this section in relation to a charitable organisation but before the making of a decision by the Authority in respect of the application, that charitable organisation is convicted on indictment of an offence, the charitable organisation shall not be eligible to be registered for the purposes of this section before the expiration of one year, or such shorter period as the Minister may determine, from the date of the conviction, and the Authority shall not, before such expiration, perform any functions in relation to that organisation under this section.

(15) A person who, in purported compliance with this section, knowingly or recklessly provides information or a particular to the Authority that is false or misleading in a material respect, or who believes any such information or particular when provided by him or her, in purported compliance with that subsection, not to be true, shall be guilty of an offence.

(16) The Authority shall make the register available for inspection by members of the public at all reasonable times at its principal office and shall also publish the register on the internet.

(17) The Authority shall, as soon as may be after the registration by it in the register of a charitable organisation that is a company, notify the registrar of companies in writing of such registration.

40. Certain charitable organisations deemed to be registered for purposes of Act.

40.— (1) A charitable organisation in respect of which—

(a) there was, immediately before the commencement of section 39, an entitlement to an exemption under section 207 or 208 of the Taxes Consolidation Act 1997, and

(b) the Revenue Commissioners had issued a number (commonly referred to as a “CHY number”) for the purposes of such exemption,

shall, subject to section 44, be deemed to be registered in the register for so long only as there continues to be an entitlement to such exemption.

(2) The Authority may request the Revenue Commissioners to provide it with all such information in the possession or procurement of the Revenue Commissioners, relating to a charitable organisation to which subsection(1) applies, as the charitable organisation would be required to provide to the Authority were it making an application under section 39.

(3) Notwithstanding any enactment or rule of law, the Revenue Commissioners shall comply with a request under subsection (2).

(4) The Authority may require a charitable organisation to which subsection (1) applies to provide the Authority with all or any of the information that that charitable organisation would be required to so provide if it were an applicant under section 39.

(5) A charitable organisation to which subsection (1) applies shall pay to the Authority such fee (if any) as may be determined by the Authority sufficient only to defray the costs incurred by the Authority in the performance of functions in relation to that charitable organisation under this section.

(6) The Authority shall, as soon as practicable after receiving information pursuant to a request under subsection (2) or a requirement under subsection (3) in respect of a charitable organisation, enter in the register—

(a) in the case of a charitable organisation that—

(i) is established in the State,

(ii) is established in a state (other than an EEA state), or

(iii) is established in an EEA state and that has a principal place of business in the State,

the name of the charitable organisation, its principal place of business in the State,

(b) in the case of a charitable organisation that—

(i) is established in an EEA state, and

(ii) does not have a principal place of business in the State,

the name of the charitable organisation and its principal place of business in that EEA state,

(d) the names of the charity trustees,

(e) a number from which it will be possible to identify the charitable organisation (in this Act also referred to as the “registration number”),

(f) the objects of the charitable organisation or charitable trust concerned, and

(g) such other particulars as the Authority considers appropriate.

41. Offence for unregistered charitable organisation to carry on activities in State.

41.— (1) Any person who—

(a) advertises on behalf of, or causes another person to advertise on behalf of, a charitable organisation that is not registered or deemed to be registered,

(b) invites, or causes another person to invite, members of the public to give money or property to a charitable organisation that is not registered or deemed to be registered, or

(c) accepts, or causes another person to accept, a gift of money or other property on behalf of a charitable organisation that is not registered or deemed to be registered,

shall be guilty of an offence.

(2) A charitable organisation that is a body corporate and is not registered or deemed to be registered shall be guilty of an offence if it—

(a) advertises, or causes another person to advertise on its behalf,

(b) invites, or causes another person to invite, members of the public to give money or other property to it, or

(3) This section shall not apply in respect of a charitable organisation to which subsection (4) of section 39 applies—

(a) during the period referred to in that subsection, or

(b) where the organisation has made an application under that subsection, during that period and any further period beginning on the expiration of the first-mentioned period and ending when the Authority notifies the charity trustees in writing of its decision in relation to the application referred to in that subsection.

(4) The charity trustees of a charitable organisation in respect of which there is a contravention of this section shall each be guilty of an offence.

42. Name of charitable organisation.

42.— (1) The Authority shall not register a charitable organisation if—

(a) the name of the charitable organisation is—

(i) the same as, or

(ii) in the opinion of the Authority, so similar to the name of another charitable organisation as to be likely to cause members of the public to be unable to distinguish it from that other charitable organisation,

(b) the name of the charitable organisation is, in the opinion of the Authority likely to mislead members of the public as to—

(i) the purposes of the charitable organisation, or

(ii) the activities that it carries on, or intends to carry on, in pursuit of those purposes,

(c) the name of the charitable organisation is, in the opinion of the Authority, likely to cause members of the public to believe that it is connected with the Government, a local authority, or any person or body of persons with whom it has no connection, or

(d) the name of the charitable organisation is, in the opinion of the Authority, offensive.

(2) The name of a registered charitable organisation shall not be changed without the consent of the Authority and the Authority shall not give such consent if—

(a) the name of the charitable organisation is—

(i) the same as, or

(b) the name of the charitable organisation is, in the opinion of the Authority likely to mislead members of the public as to—

(i) the purposes of the charitable organisation, or

(ii) the activities that it carries on, or intends to carry on, in pursuit of those purposes,

(d) the name of the charitable organisation is, in the opinion of the Authority, offensive.

(3) Where the Authority refuses to give its consent under subsection (2), the decision to so refuse may be appealed to the Tribunal by, or on behalf of, the charitable organisation concerned.

(4) Where the name of a charitable organisation has been changed in contravention of subsection (2), the charity trustees of the organisation shall each be guilty of an offence.

(5) Where the name of a charitable organisation that is a body corporate has been changed in contravention of subsection (2) the charitable organisation shall be guilty of an offence.

42A. F21[Change of charitable purpose and amendment of constitution.

42A.—…]

43. Removal of charitable organisation from register.

43.— (1) Where the Authority, after consultation with the Garda Síochána, is of opinion that a body registered in the register is or has become an excluded body by virtue of its promoting purposes that are—

(a) unlawful,

(b) contrary to public morality,

(d) in support of terrorism or terrorist activities, or

(e) for the benefit of an organisation, membership of which is unlawful,

it shall remove from the register all of the information entered in relation to that body and the body shall thereupon cease to be registered.

(2) Where the name of a charitable organisation is changed in contravention of section 42(2), the Authority shall remove from the register all of the information entered in relation to that organisation and the organisation shall thereupon cease to be registered.

(3) If a registered charitable organisation that is a body corporate is convicted on indictment of an offence, the Authority may remove from the register all of the information entered in relation to that organisation, and that organisation shall, thereupon, cease to be registered.

(4) Where, in relation to a charitable organisation, the Authority is satisfied that there has been a contravention of—

(a) section 47, 48, 50 or 52, or

(b) a direction under section 50 or 51,

the Authority may remove from the register all of the information entered in relation to that organisation, and that organisation shall, thereupon, cease to be registered.

(5) If a registered charitable organisation fails to comply with a direction of the Authority under section 53, the Authority may remove from the register all of the information entered in relation to that organisation, and that organisation shall, thereupon, cease to be registered.

(6) Where the Authority is of opinion that a body registered in the register is not a charitable organisation, it shall apply to the High Court for a declaration that the body is not a charitable organisation.

(7) If the High Court, upon an application under subsection (6), grants a declaration that the body in respect of which the application is made is not a charitable organisation, the body shall thereupon cease to be a registered charitable organisation and the Authority shall remove from the register all of the information entered in relation to that body.

(8) If a charity trustee of a registered charitable organisation ceases to be qualified for the position of charity trustee by virtue of section 55, the Authority may apply to the High Court for an order authorising the Authority to remove the charitable organisation from the register, and, upon such an application, the High Court may make such an order if it considers it appropriate in all of the circumstances.

(9) If the High Court makes an order under subsection (8), the Authority shall forthwith remove from the register all of the information entered in relation to that organisation, and that organisation shall thereupon cease to be registered.

(10) A body that, in accordance with this section, has ceased to be registered for the purposes of section 39 shall not, before the expiration of one year, or such shorter period as the Minister may determine, from the date of its ceasing to be so registered, be eligible to apply to be registered, and the Authority shall not, before such expiration, perform any functions in relation to that organisation under section 39(6).

(11) Where, in accordance with this section, a body ceases to be registered, the Authority shall enter in the register a statement that the body has ceased to be registered and a statement of the reasons therefor.

44. Determination that charitable organisation to which section 40 applies no longer deemed to be registered.

44.— (1) Where the Authority, after consultation with the Garda Síochána, is of opinion that a body that is deemed to be registered in the register by virtue of section 40 is or has become an excluded body by virtue of its promoting purposes that are—

(a) unlawful,

(b) contrary to public morality,

(d) in support of terrorism or terrorist activities, or

(e) for the benefit of an organisation, membership of which is unlawful,

it shall by notice in writing inform the body that it is no longer deemed to be so registered.

(2) Where the name of a charitable organisation that is deemed to be registered in the register by virtue of section 40 is changed in contravention of section 42(2), the Authority shall by notice in writing inform the charitable organisation that it is no longer deemed to be so registered.

(3) If a body corporate that is deemed to be registered in the register by virtue of section 40 is convicted on indictment of an offence, the Authority may, by notice in writing, inform the body that it is no longer deemed to be so registered.

(4) Where, in relation to a charitable organisation that is deemed to be registered in the register by virtue of section 40, the Authority is satisfied that there has been a contravention of—

(a) section 47, 48, 50 or 52, or

(b) a direction under section 50 or 51,

the Authority may by notice in writing, inform the charitable organisation that it is no longer deemed to be so registered.

(5) If a charitable organisation that is deemed to be registered in the register by virtue of section 40 fails to comply with—

(a) a requirement of the Authority under section 40(4), or

(b) a direction of the Authority under section 53,

the Authority may by notice in writing, inform the charitable organisation that it is no longer deemed to be so registered.

(6) Upon the service of a notice under this section, the body to whom it applies shall cease to be deemed to be registered in the register.

(7) Where the Authority is of opinion that a body that is deemed to be registered in the register by virtue of section 40 is not a charitable organisation, it shall apply to the High Court for a declaration that the body is not a charitable organisation.

(8) If the High Court, upon an application under subsection (7), grants a declaration that the body in respect of which the application is made is not a charitable organisation, the body shall cease to be deemed to be registered in the register.

(9) If a charity trustee of a body that is deemed to be registered in the register by virtue of section 40 ceases to be qualified for the position of charity trustee by virtue of section 55, the Authority may apply to the High Court for an order authorising the Authority to inform the body by notice in writing that the body is no longer deemed to so registered, and, upon such an application, the High Court may make such an order if it considers it appropriate in all of the circumstances.

(10) Upon the service of a notice under subsection (9), the body to which the notice applies shall cease to be deemed to be registered in the register.

(11) A body that, in accordance with this section, has ceased to be deemed to be registered in the register shall not, before the expiration of one year, or such shorter period as the Minister may determine, from the date of its ceasing to be so registered, be eligible to apply to be registered, and the Authority shall not, before such expiration, perform any functions in relation to that organisation under section 39(6).

(12) Where, in accordance with this section, a body ceases to be deemed to be registered in the register, the Authority shall—

(a) subject to paragraph (b), remove any information in the register relating to the body, and

(b) enter in the register a statement that the body has ceased to be deemed to be a registered charitable organisation and a statement of the reasons therefor.

44A. F28[Removal notice.

44A.—…]

45. Appeal to Tribunal against decision of Authority.

45.— (1) A person whose application under section 39 is refused by the Authority may appeal the refusal to the Tribunal, not later than 21 days, or such longer period as the Tribunal may, for good and sufficient reason, determine, after service on the person of a notification in writing of the refusal by the Authority.

(2) A person who has been removed from the register in accordance with section 43 (other than subsections (7) and (9)) may appeal the decision to remove the person from the register, not later than 21 days, or such longer period as the Tribunal may for good and sufficient reason determine, after service on the person of a notification in writing of the decision by the Authority.

(3) A body that, in accordance with section 44 (other than subsections (8) and (10)), is no longer deemed to be registered may appeal the notice referred to in that subsection, not later than 21 days, or such longer period as the Tribunal may for good and sufficient reason determine, after service on the person of the notice.

(4) The Minister may appeal a decision of the Authority to register a person under section 39, not later than 21 days, or such longer period as the Tribunal may, for good and sufficient reason, determine after the person is so registered.

(5) Upon an appeal under subsection (1), the Tribunal may make a determination—

(a) requiring the Authority to register the appellant in the register, or

(b) affirming the decision of the Authority.

(6) Upon an appeal under subsection (2), the Tribunal may make a determination—

(a) requiring the Authority to restore the appellant to the register,

(b) requiring the Authority to restore the appellant to the register and impose such conditions on the appellant as the Tribunal may specify, or

(7) Upon an appeal under subsection (3), the Tribunal may—

(a) revoke the notice under section 44,

(b) revoke the notice under section 44 and impose such conditions on the appellant as the Tribunal may specify, or

(8) Upon an appeal under subsection (4), the Tribunal may make a determination—

(a) granting the relief sought by the Minister, or

(b) affirming the decision of the Authority.

(9) The Authority shall comply with a determination of the Tribunal under this section.

45A. F31[ High Court confirmation of removal.

45A.—…]

46. References to charitable status.

46.— (1) A person who holds out a body that is not registered as being registered shall be guilty of an offence.

(2) A body (other than a registered charitable organisation) that, in any notice, advertisement, promotional literature or any other published material, describes itself or its activities in such terms as would cause members of the public to reasonably believe that it is a charitable organisation shall, subject to subsection (6), be guilty of an offence.

(3) A person who holds out a body that is not established under the law of the State as being so established shall be guilty of an offence.

(4) A person who holds out a body whose seat of management or control is outside the State as being a body whose seat of management or control is in the State shall be guilty of an offence.

(5) Without prejudice to the generality of subsections (3) and (4), a body that is publicly described as being an “Irish charity” or a “registered Irish charity” shall be regarded as being held out—

(a) as being registered, and

(b) as being a body—

(i) established under the law of the State, or

(ii) whose seat of management or control is in the State.

(6) It shall be a defence to proceedings for an offence under subsection (2) for the defendant to prove that—

(a) it is established under the law of a place other than the State,

(b) under that law, it is entitled to be described as a charity or charitable organisation,

(d) it does not—

(i) occupy any land in the State, or

(ii) carry on any activities in the State,

and

(e) the notice, advertisement, promotional literature or other published material containing the description of which the offence is alleged to consist also contains a statement as to its place of establishment.

(7) A registered charitable organisation shall, in all public documents and such other publications as may be prescribed, including on television or the internet, state in legible characters—

(a) that it is a registered charitable organisation, and

(b) provide such other information as may be prescribed, including the names of the charity trustees and the address of its principal office.

(8) Regulations made for the purposes of subsection (7) may provide—

(a) for the exemption of charitable organisations belonging to a particular class from any of the requirements of the regulations, or

(b) that, in the case of a statement or information that is in a language other than the Irish language or the English language, the statement or information be in the Irish language or the English language or both of those languages.

47. Duty to keep proper books of account.

47.— (1) The charity trustees of a charitable organisation shall, in relation to that charitable organisation, keep or cause to be kept proper books of account, whether in the form of documents or other record, that—

(a) correctly record and explain the transactions of the organisation,

(b) enable the financial position of the organisation to be determined with reasonable accuracy at any time,

(c) enable the charity trustees to ensure that any statements of account prepared under section 48 are prepared in compliance with regulations made under that section, and

(d) enable the accounts of the organisation to be readily and properly audited.

(2) The books of account of a charitable organisation shall be kept on a continuous and consistent basis, that is to say, the entries therein shall be made in a timely manner and be consistent from one year to the next.

(3) Without prejudice to the generality of subsections (1) and (2), books of account kept pursuant to those subsections shall contain—

(a) entries, from day to day, of all sums of money received and expended by the charitable organisation concerned and the matters in respect of which the receipt and expenditure takes place, and

(b) a record of the assets and liabilities of the charitable organisation.

(4) For the purposes of subsections (1), (2) and (3), proper books of account shall be deemed to be kept if they comply with those subsections and give a true and fair view of the state of affairs of the charitable organisation and explain its transactions.

(5) Books of account required by this section to be kept, the annual statement of accounts referred to in section 48 and any account and statement prepared under subsection (3) of that section shall be kept either in written form or in an official language of the State or so as to enable the books of account and the accounts and returns to be readily accessed and readily converted into written form in an official language of the State.

(6) The charity trustees of a charitable organisation shall make the books of account, the annual statement of accounts referred to in section 48 and any account and statement prepared under subsection (3) of that section, of the charitable organisation, available in written form in an official language of the State at all reasonable times for inspection, without charge, by persons entitled pursuant to this Act to inspect the books of account of the organisation.

(7) A record (being a book of account required to be kept under this section), an annual statement of accounts referred to in section 48 or any account and statement prepared under subsection (3) of that section shall be preserved by the charitable organisation concerned for a period of not less than 6 years from the end of the financial year to which it relates.

(8) Where, during the period of 6 years referred to in subsection (7) as it applies to any book of account required to be kept under this section, an annual statement of accounts referred to in section 48 or any account and statement prepared under subsection (3) of that section—

(a) the charitable organisation concerned (being a body corporate or unincorporated body of persons) is dissolved, or

(b) the charitable trust concerned is terminated,

it shall be the duty of the charity trustees holding office immediately before the date of the dissolution or termination, as the case may be, to preserve that book of account or statement of accounts in accordance with the said subsection (7) unless the Authority consents in writing to its being destroyed or its being disposed of in some other manner.

(9) A charity trustee who contravenes this section shall be guilty of an offence.

(10) It shall be a defence to proceedings for an offence consisting of the contravention of this section for the defendant to prove that he or she believed on reasonable grounds that a competent and reliable person (other than the defendant) was duly charged with the duty of ensuring compliance with this section and was in a position to discharge that duty.

(11) This section does not apply to charitable organisations that are companies.

48. Annual statement of accounts.

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