Charities Act 2009

48.— (1) Subject to subsection (3), the charity trustees of a charitable organisation shall, in respect of each financial year, prepare a statement of accounts (in this section referred to as the “annual statement of accounts”) in such form and containing information relating to such matters as may be prescribed by regulations made by the Minister.

(2) Without prejudice to the generality of subsection (1), regulations made in accordance with that subsection may make provision for—

(a) the annual statement of accounts to be prepared in accordance with such methods and standards as are specified in the regulations,

(b) any information to be provided by means of notes to the annual statement of accounts, and

(c) determining the financial year of a charitable organisation for the purposes of this Act and any regulations made under it.

(3) (a) Where the gross income or expenditure of a charitable organisation in a financial year does not exceed €100,000, the charity trustees may, instead of preparing an annual statement of accounts in respect of that year, prepare an income and expenditure account in respect of, and a statement of the assets and liabilities of, the charitable organisation.

(b) An income and expenditure account and a statement of the assets and liabilities of a charitable organisation prepared under paragraph (a) shall be in such form as may be prescribed by the Minister.

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

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

(6) This section does not apply—

(a) to a charitable organisation that is a company,

(b) to an education body,

(c) to a charitable organisation in respect of a financial year in which its gross income or total expenditure is less than—

(i) €10,000, or

(ii) such greater amount, not exceeding €50,000, as may be prescribed,

or

(d) in relation to a centre for education designated by the Minister under section 10(4) of the Act of 1998.

49. Annual returns under Companies Acts.

49.— The registrar of companies shall, as soon as practicable after receiving the annual return of a company in respect of which it has received a notification under section 39(17), give a copy of that annual return and copies of all documents annexed to the annual return to the Authority.

50. Annual audit or examination of accounts.

50.— (1) The accounts of a charitable organisation in respect of a financial year (in this subsection referred to as the “relevant financial year”) shall be audited not later than 9 months after the end of the relevant financial year by a qualified person if the gross income or total expenditure of the charitable organisation in—

(a) the relevant financial year,

(b) the financial year (if any) of the charitable organisation immediately preceding the relevant financial year, or

(c) the financial year (if any) of the charitable organisation immediately preceding the year referred to in paragraph (b),

exceeds such amount as may be prescribed.

(2) The Minister shall not prescribe an amount under subsection (1) greater than €500,000.

(3) Subject to subsection (4), the accounts of a charitable organisation (other than a charitable organisation to which subsection (1) applies) in respect of a financial year shall, at the election of the charity trustees, either—

(a) be examined by an independent person approved by the Authority, being a person who has the requisite ability and practical experience to carry out a competent examination of the accounts, or

(b) be audited by a qualified person,

not later than 9 months after the end of the financial year concerned.

(4) The Authority may give a direction to the charity trustees of a charitable organisation to which subsection (3) applies requiring that the accounts of the charitable organisation in respect of such financial year as is specified in the direction be audited by a qualified person.

(5) Where there has been a contravention of subsection (1) or the Authority is not satisfied with the manner in which the accounts of a charitable organisation to which that subsection applies have been audited, the Authority may appoint such qualified person as it considers appropriate to audit the accounts concerned.

(6) Where there has been a contravention of subsection (3) or the Authority is not satisfied with the manner in which the accounts of a charitable organisation to which that subsection applies have been examined or audited, as the case may be, the Authority may appoint such qualified person as it considers appropriate to audit the accounts concerned.

(7) The expenses incurred in the carrying out of an audit by a person appointed under subsection (5) or subsection (6) including the auditor's remuneration, shall be recoverable by the Authority as a simple contract debt in any court of competent jurisdiction—

(a) from the charity trustees of the charitable organisation (who shall be jointly and severally liable for those expenses), or

(b) from the charitable organisation concerned, where it is not practicable to recover them from the charity trustees.

(8) The Authority may give such directions as it considers appropriate, with respect to the carrying out of an examination under subsection (3)(a), to charity trustees of a particular charitable organisation or generally.

(9) Where, in relation to a charitable organisation, there is a contravention of this section the charity trustees shall each be guilty of an offence.

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

(11) A charity trustee who obstructs or fails to cooperate with a person appointed under subsection (5) or subsection (6) or who fails to give him or her such assistance as he or she may require for the purpose of carrying out an audit of the accounts of the charitable organisation concerned shall be guilty of an offence.

(12) Where, in relation to a charitable organisation, there is a contravention of a requirement in a direction under subsection (4), each of the charity trustees of the organisation shall be guilty of an offence.

(13) This section does not apply—

(a) to a charitable organisation that is a company,

(b) to an education body,

(c) to a charitable organisation in respect of a financial year in which its gross income or total expenditure is less than—

(i) €10,000, or

(ii) such greater amount, not exceeding €50,000, as may be prescribed,

or

(d) in relation to a centre for education designated by the Minister under section 10(4) of the Act of 1998.

(14) In this section “qualified person” means—

(a) a person who, in accordance with section 187 of the Companies Act 1990, is qualified to be appointed as a company auditor, or

(b) in relation to a charitable organisation that—

(i) is established in an EEA state, and

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

a person who is qualified under the law of that EEA state to perform functions the same as or similar to those performable in the State by a person referred to in paragraph (a).

51. Regulations in relation to audits, etc.

51.— (1) The Minister may by regulations—

(a) make provision in relation to the duties of an auditor, or independent person referred to in section 50(3)(a) carrying out an audit or examination in accordance with section 50, including provision in relation to the making of a report as respects the annual statement of accounts or the income and expenditure account and statement of assets and liabilities, as may be appropriate, prepared in accordance with section 48,

(b) make provision in relation to the making by an independent person referred to in section 50(3)(a) of a report in respect of an examination carried out by him or her,

(c) confer on such an auditor or independent person a power to inspect books, documents and other records (however kept) relating to a charitable organisation,

(d) confer on such an auditor or independent person a power to require, in the case of a charitable organisation, information and explanations from past or present charity trustees of the charitable organisation, or from past or present members of staff of the charitable organisation.

(2) If any person fails to afford an auditor or an independent person referred to in section 50(3)(a) any facility to which he or she is entitled by virtue of regulations under subsection (1)(c) or (d), the Authority may give—

(a) that person, or

(b) the charity trustees for the time being of the charity concerned,

such directions as the Authority thinks appropriate.

(3) A person or charity trustee, as the case may be, who does not comply with a direction under subsection (2) shall be guilty of an offence.

52. Annual reports.

52.— (1) The charity trustees of a charitable organisation shall, not later than 10 months or such longer period as the Authority may specify, after the end of each financial year, prepare and submit to the Authority a report (in this section referred to as the “annual report”) in respect of its activities in that financial year.

(2) The Minister may make regulations for the purposes of subsection (1).

(3) Without prejudice to the generality of subsection (2), regulations under that subsection may—

(a) contain different provisions in relation to different classes of information and different classes of charitable organisation,

(b) require that an annual report contain such information (other than information required to be provided in an annual report under subsection (1)) as may be specified in the regulations, and

(c) provide that a report referred to in that subsection shall be prepared in such manner as is specified in the regulations.

(4) Subject to section 48(6) and 50(13), the following shall be attached to an annual report submitted by a charitable organisation in accordance with this section:

(a) a copy of the annual statement of accounts prepared under subsection (1) of section 48 or the income and expenditure account and the statement of assets and liabilities prepared under subsection (3) of that section, as the case may be, in respect of the financial year concerned;

(b) where the accounts of the charitable organisation have been audited in accordance with section 50(1), a copy of the auditor’s report;

(c) where the accounts of the charitable organisation have been examined by an independent person in accordance with section 50(3), a copy of the independent person’s report.

(5) (a) A copy of the accounts prepared by a charitable organisation in accordance with the Companies Acts shall, in respect of the financial year concerned, be attached to an annual report submitted by that charitable organisation in accordance with this section.

(b) This subsection applies to a charitable organisation that—

(i) is a company, and

(ii) is not required to annex its accounts to the annual return made by it to the registrar of companies under the Companies Acts.

(6) An annual report submitted to the Authority under this section and any document attached thereto shall be kept by the Authority for such period as it thinks fit.

(7) A charitable organisation that is a body corporate that contravenes this section shall be guilty of an offence.

(8) Where, in relation to a charitable organisation, there is a contravention of this section, each of the charity trustees of the organisation shall be guilty of an offence.

53. Requirement to provide information.

53.— F45[(1) The Authority may, by direction in writing, require a charitable organisation or a charity trustee of a charitable organisation to provide the Authority with such information as it may reasonably require to enable it to perform its functions, within the period and in the manner specified in the direction.]

(2) F46[…]

F47[(3) The Authority may request the Minister for Education or the Minister for Further and Higher Education, Research, Innovation and Science, as appropriate, to provide it with such information, relating to a charitable organisation that is an education body, as the Authority may reasonably require to enable it to perform its functions.

(4) If a charitable organisation that is a body corporate fails to comply with a direction undersubsection (1)it shall be guilty of an offence.

(5) If a charity trustee of a charitable organisation fails to comply with a direction undersubsection (1)he or she shall be guilty of an offence.

(6) If, in relation to a charitable organisation, there is a failure to comply with a direction undersubsection (1)each of the charity trustees of the charitable organisation shall be guilty of an offence.]

54. Public inspection of annual reports, etc.

54.— (1) Subject to any enactment or rule of law prohibiting the disclosure of information, the Authority shall make available for inspection by members of the public all annual reports and documents attached thereto that remain in its keeping in accordance with section 52(6), at all reasonable times during the period for which it continues to remain in its keeping or such lesser period as it considers appropriate and at such place or places as it determines.

(2) This section shall not apply to a private charitable trust.

(3) In this section “private charitable trust” means a charitable trust that is not funded by donations from the public.

54A. F49[Charity trustees.

54A.—…]

54B. F50[Principal duties of charity trustees.

54B.—…]

54C. F51[Guidelines and codes of conduct.

54C.—…]

54D. F52[Register of members.

54D.—…]

55. Persons disqualified for being trustees of a charitable organisation.

55.— (1) Subject to subsection (3), a person shall cease to be qualified for, and shall cease to hold, the position of charity trustee of a charitable organisation if that person—

(a) is adjudicated bankrupt,

(b) makes a composition or arrangement with creditors,

(c) is a company that is in the course of being wound up,

(d) is convicted on indictment of an offence,

(e) is sentenced to a term of imprisonment by a court of competent jurisdiction,

(f) is the subject of an order under section 160 of the Companies Act 1990 or is prohibited, removed or suspended from being a trustee of a scheme under the Pensions Acts 1990 to 2008,

(g) has been removed from the position of charity trustee of a charitable organisation by an order of the High Court under section 74.

(2) A person who, by virtue of subsection (1), is not qualified, or has ceased, to be a charity trustee of a charitable organisation may apply to the High Court for an order that he or she may hold the position of charity trustee of a particular charitable organisation or of a charitable organisation of a particular class, and the High Court may, upon such an application, make such an order if it considers that it would be in the public interest and in the best interests of the charitable organisation concerned or charitable organisations of the class concerned for it to make such an order.

(3) Where the High Court makes an order under subsection (2) in relation to a person, that person may, by virtue of that order, hold the position of charity trustee of—

(a) the charitable organisation to which the order relates, or

(b) a charitable organisation of the class to which the order relates,

but if, after the making of the order, any of the events referred to in subsection (1) (other than paragraph (a)) occurs, the order shall cease to have effect and the provisions of that subsection shall apply.

(4) The Authority shall establish and maintain a register of all persons who have ceased to hold the position of charity trustee of a charitable organisation by virtue of subsection (1).

(5) The Authority shall, from time to time, review each entry in the register established under this section and, if it becomes aware that any particular in that register is incorrect or has ceased to be correct, it shall make such alterations to that register as it considers necessary.

(6) The register established and maintained under this section shall be made available for inspection by members of the public at all reasonable times at the principal office of the Authority.

56. Person acting as charity trustee while disqualified.

56.— (1) A person who acts, or purports to act, as a charity trustee of a charitable organisation at any time while he or she is, by virtue of section 55, not qualified for that position shall be guilty of an offence.

(2) Any act done by a person—

(a) in purported performance of the functions of charity trustee of a charitable organisation, and

(b) while he or she was not qualified to hold that position by virtue of section 55,

shall not be invalid by reason only of the person not being so qualified.

(3) Where a person who, at any time when he or she was, by virtue of section 55, not qualified to hold the position of charity trustee of a charitable organisation, received from the charitable organisation any remuneration or expenses, or any benefit in kind, in connection with his or her acting, or purporting to act, as charity trustee of the charitable organisation, he or she shall repay to the charitable organisation those moneys and any benefit in kind or an amount equal to the monetary value of any benefit in kind.

57. Acting under directions of person not qualified to be charity trustee.

57.— (1) A charity trustee or a member of staff of a charitable organisation who complies with a direction of a person who—

(a) is not qualified to hold the position of charity trustee of that organisation by virtue of section 55, and

(b) purported to give the direction as a charity trustee of the organisation,

shall be guilty of an offence if, at the time of his or her so complying, he or she knew or had reasonable grounds for knowing that the person who gave the direction was not qualified to hold the position of charity trustee of that organisation.

(2) Where a person is convicted of an offence under this section he or she shall cease to be qualified for the position of charity trustee of a charitable organisation, and if, immediately before the date of his or her conviction, he or she held the position of charity trustee of a charitable organisation he or she shall cease to hold that position.

58. Consequences of acting under direction of person not qualified to be charity trustee.

58.— (1) Subject to subsection (3), a person who is convicted of an offence under section 56 in respect of a charitable organisation shall be personally liable for the debts of the charitable organisation incurred as a result of the commission by him or her of any act in purported performance by him or her of the functions of charity trustee of the charitable organisation at any time when he or she was not qualified to hold the position of charity trustee of the charitable organisation.

(2) Subject to subsection (3), a person who is convicted of an offence under section 57 in respect of a charitable organisation shall be personally liable for the debts of the charitable organisation incurred as a result of the commission by him or her of any act in compliance with the direction to which the offence related.

(3) In proceedings brought against a person for the recovery of a debt referred to in this section the court may, subject to such conditions as it considers appropriate, grant relief in whole or in part from the liability to which the person would otherwise be subject under subsection (1) or (2), as the case may be, if it considers it just and equitable to so do having regard to the circumstances of the case.

59. Obligation to disclose commission of offence to Authority.

59.— (1) Where, in the course of, and by virtue of the carrying out of, his or her duties in relation to a charitable organisation, information comes into the possession of a relevant person that causes him or her to form the opinion that there are reasonable grounds for believing that an offence under the Act of 2001 has been or is being committed, the relevant person shall, as soon as may be, notify the Authority in writing of that opinion and provide the Authority with a report in writing of the particulars of the grounds upon which the opinion was formed.

(2) A relevant person shall be guilty of an offence if he or she—

(a) fails to comply with subsection (1), or

(b) knowingly makes a report under subsection (1) which is false or misleading in any material respect.

(3) In this section “relevant person” means, in relation to a charitable organisation, a person who—

(a) is an auditor of the charitable organisation,

(b) is a charity trustee of the charitable organisation or is, for the time being, carrying out, or duly appointed to carry out, any of the functions of charity trustee of the charitable organisation,

(c) is an investment business firm (within the meaning of the Investment Intermediaries Act 1995), and—

(i) has advised the charitable organisation, or

(ii) has received any payment in relation to the investment of any of the property of the charitable organisation,

or

(d) has been involved in the preparation of the annual report of the charitable organisation.

60. Defence to defamation proceedings in respect of publication by Authority of certain reports.

60.— In proceedings for defamation, the defence of qualified privilege shall apply to the publication by the Authority of a report—

(a) under section 59, or

(b) of any matter concerning the state and conduct of the affairs of a charitable organisation.

61. Protection from civil liability of persons who report breaches of Act, etc., to Authority.

61.— F57[(1)] Where a person communicates his or her opinion, whether in writing or otherwise, to the Authority that—

(a) an offence under this Act has been or is being committed,

(b) any provision of this Act has not been or is not being complied with, or

(c) an offence under the Act of 2001 has been or is being committed in relation to the property of a charitable organisation,

then, unless he or she acted in bad faith, the person shall not be regarded as having committed any breach of duty towards the charitable organisation or any other person, and no person shall have a cause of action against the first-mentioned person in respect of that communication.

F57[(2)Subsection (1)does not apply to a communication that is a protected disclosure within the meaning of the Protected Disclosures Act 2014.]

62. Protection of employees from penalisation for reporting breaches of Act, etc.

62.— (1) An employer shall not penalise an employee for having formed an opinion of the kind referred to in section 61 and communicated it, whether in writing or otherwise, to the Authority if the employee has acted reasonably and in good faith in forming that opinion and communicating it to the Authority.

F58[(1A)Subsection (1)does not apply to a communication that is a protected disclosure within the meaning of the Protected Disclosures Act 2014.]

(2) In proceedings under F59[Part 4 of the Workplace Relations Act 2015] in relation to a complaint that subsection (1) has been contravened, it shall be presumed, until the contrary is proved, that the employee concerned acted reasonably and in good faith in forming the opinion and making the communication concerned.

(3) If a penalisation of an employee, in contravention of subsection (1), constitutes a dismissal of the employee within the meaning of the Unfair Dismissals Acts 1977 to 2007, relief may not be granted to the employee in respect of that penalisation both under F59[Part 4 of the Workplace Relations Act 2015] and under those Acts.

(4) F60[…]

F59[(5) A decision of an adjudication officer undersection 41of the Workplace Relations Act 2015 in relation to a complaint of a contravention ofsubsection (1)shall do one or more of the following, namely—

(a) declare that the complaint was or, as the case may be, was not well founded,

(b) require the employer to comply withsubsection (1)and, for that purpose, require the employer to take a specified course of action, or

(c) require the employer to pay to the employee compensation of such amount (if any) as the adjudication officer considers just and equitable having regard to all of the circumstances, but not exceeding 104 weeks’remuneration in respect of the employee’s employment calculated in accordance with regulations undersection 17of theUnfair Dismissals Act 1977.]

(6) F60[…]

(7) F60[…]

(8) F60[…]

F61[(8A) A decision of the Labour Court undersection 44of the Workplace Relations Act 2015, on appeal from a decision of an adjudication officer referred to insubsection (5), shall affirm, vary or set aside the decision of the adjudication officer.]

63. False statements.

63.— Any person who states to the Authority that—

(a) an offence under this Act has been or is being committed,

(b) any provision of this Act has not been or is not being complied with, or

(c) an offence under the Act of 2001 has been or is being committed in relation to the property of a charitable organisation,

knowing that statement to be false shall be guilty of an offence.

PART 4 Protection of Charitable Organisations

64. Investigation of affairs of charitable organisation.

64.— The Authority may appoint a person (in this Act referred to as an “inspector”) or more than one such person to investigate the affairs of a charitable organisation and to prepare a report thereon in such manner as the Authority shall direct.

65. Production of documents and evidence on investigation.

65.— (1) A charity trustee or agent of a charitable organisation shall—

(a) produce to an inspector all books, documents and other records of or relating to the charitable organisation that are in his or her possession, under his or her control or within his or her procurement,

(b) attend before an inspector, and

(c) give to an inspector all assistance in connection with the investigation which he or she is reasonably capable of giving,

when required to so do by an inspector.

(2) If an inspector considers that a person (other than a charity trustee or agent of a charitable organisation) is or may be in possession of information concerning its affairs, he or she may require that person to—

(a) produce to him or her any books, documents or other records in his or her possession, under his or her control or within his or her procurement relating to the charitable organisation,

(b) attend before him or her, and

(c) give to him or her all such other assistance in connection with the investigation as he or she is reasonably capable of giving.

(3) If an inspector has reasonable grounds for believing that a charity trustee of a charitable organisation whose affairs the inspector is investigating maintains or has maintained a bank account (howsoever described), whether alone or jointly with another person and whether in the State or elsewhere, into or out of which there has been paid money that is connected with any act or omission by that charity trustee constituting misconduct (whether fraudulent or not) in respect of that charitable organisation, the inspector may require the charity trustee to produce to him or her all documents in the charity trustee's possession, under his or her control or within his or her procurement, relating to that bank account.

(4) An inspector may examine on oath a charity trustee, member of staff or agent of the charitable organisation, or a person to whom subsection (2) applies, in relation to the affairs of the charitable organisation, and may administer an oath accordingly.

(5) A person who contravenes this section or who fails to comply with a requirement under this section shall be guilty of an offence.

(6) In this section—

“agent” includes, in relation to a charitable organisation, a banker, solicitor or auditor to the charitable organisation, and any person who was but is no longer an agent to the charitable organisation;

“bank account” includes an account with any person exempt by virtue of section 7(4) of the Central Bank Act 1971 from the requirement of holding a licence under section 9 of that Act;

“charity trustee” includes, in relation to a charitable organisation, a person who was, but is no longer, a charity trustee of the charitable organisation.

66. Inspector's reports.

66.— (1) An inspector appointed under section 64 may, and if so directed by the Authority shall, make interim reports to the Authority and on the conclusion of the investigation, shall make a final report to the Authority.

(2) Notwithstanding anything contained in subsection (1), an inspector appointed under section 64 may, at any time in the course of his or her investigation, without the necessity of making an interim report, inform the Authority of matters coming to his or her knowledge as a result of the investigation tending to show that an offence has been committed.

(3) The Authority may, if it considers appropriate—

(a) furnish a copy of a report of an inspector to the charitable organisation that is the subject of the report,

(b) on request, and payment of such fee as may be prescribed by regulations made by the Minister, furnish a copy of a report of an inspector to—

(i) a charity trustee of the charitable organisation that is the subject of the report,

(ii) any person whose conduct is referred to in the report,

(iii) the auditors of that charitable organisation,

(iv) any other person (including a member of staff of the charitable organisation) whose financial interests appear to the Authority to be affected by the matters dealt with in the report whether as a creditor of the charitable organisation or otherwise,

(v) the Central Bank, in any case in which the report of the inspector relates, wholly or partly, to the affairs of the holder of a licence under section 9 of the Central Bank Act 1971,

(vi) the Revenue Commissioners, or

(vii) the Director of Public Prosecutions,

or

(c) cause any such report to be published in such manner as it considers appropriate.

(4) The Authority may, where it considers appropriate, direct that such part of a report to which this section applies as is specified in the direction shall—

(a) be omitted from a copy furnished under subsection (3)(a) or (b)(i), (ii), (iii) or (iv), and

(b) not be published under subsection (3)(c).

66A. F63[Direction arising from inspector’s report.

66A.—…]

67. Expenses of investigation of affairs of charitable organisation.

67.— (1) The expenses of and incidental to an investigation by an inspector shall be paid by the Authority.

(2) Where a person is—

(a) convicted on indictment of an offence in proceedings brought as a consequence of an investigation, or

(b) ordered to pay damages or restore any property in proceedings brought as a consequence of an investigation,

the court in those proceedings may order the person to pay to the Authority such sum as it shall specify not exceeding any amount paid by the Authority under subsection (1) in respect of that investigation.

68. Power of Authority to require production of documents.

68.— (1) Subject to subsection (2), the Authority may, by direction in writing require a charitable organisation or the charity trustees of a charitable organisation, at such time and place as may be specified in the direction, to produce such books, documents or other records as may be so specified.

(2) A direction under subsection (1) shall not be given unless the Authority is of opinion that—

(a) it is necessary to examine the books, documents or other records of the charitable organisation for the purpose of determining whether an inspector should be appointed to conduct an investigation into the affairs of the charitable organisation under this Part,

(b) the affairs of the body are being or have been conducted with intent to defraud any person,

(c) any act or omission committed by or on behalf of the charitable organisation, or proposed to be so committed is, or would if committed, be unlawful, or

(d) the body was formed for any fraudulent, or other unlawful, purpose.

(3) The power of the Authority under subsection (1) to require a charitable organisation or charity trustee to produce any books, documents or other records, shall include the power to require any other person to produce those books, documents or records where it appears to the Authority that he or she is in possession of them.

(4) Any power conferred by or by virtue of this section to require a charitable organisation, the charity trustees of a charitable organisation or other person to produce books, documents or records shall include the power—

(a) where the books, documents or records are produced—

(i) to take copies of them or copies of extracts from them, and

(ii) to require the charity trustees or any former charity trustee of the charitable organisation or any member of staff or former member of staff of the charitable organisation or any other person present when they are produced to provide an explanation as to the content or meaning of any of them,

(b) if the books or documents are not produced, to require the person who was required to produce them to state, to the best of his or her knowledge and belief, where they are.

(5) If a charitable organisation that is a body corporate contravenes this section or fails to comply with a requirement under this section it shall be guilty of an offence.

(6) If a charity trustee or other person contravenes this section or fails to comply with a requirement under this section he or she shall be guilty of an offence.

(7) If, in relation to a charitable organisation, there is a contravention of this section or a failure to comply with a requirement under this section each of the charity trustees of the charitable organisation shall be guilty of an offence.

(8) In proceedings brought against a person for an offence under this section consisting of a failure by him or her to produce a book, document or other record it shall be a defence for the person to prove that the book, document or other record was not in his or her possession, under his or her control or within his or her procurement when he or she was required to produce it and that at that time it was not reasonably practicable for him or her to comply with the requirement.

(9) In this section references to the Authority shall be construed as including references to an officer or member of the staff of the Authority duly authorised by the Authority to perform functions under this section.

68A. F64[Appointment of authorised officer.

68A.—…]

68B. F65[Powers of authorised officer.

68B.—…]

69. Entry and search of premises.

69.— (1) Upon the application of an inspector or an officer or member of staff of the Authority, a judge of the District Court may, if satisfied that there are reasonable grounds for believing that there has been a failure to comply with a requirement under section 68 in respect of any books, documents or other records and such books, documents or other records are on any premises (including a dwelling), issue a warrant authorising a named inspector or a named officer or member of staff of the Authority, accompanied by such officers or members of staff of the Authority or members of the Garda Síochána as may be necessary, at any time or times (not later than the expiration of one month from the date of the issue of the warrant), to—

(a) enter the premises (if necessary by the use of reasonable force),

(b) search the premises and inspect and take possession of all books, documents or records as appear to be the books, documents or records that are the subject of a requirement under section 68, and

(c) take all necessary measures to ensure that such books, documents or other records are preserved and not interfered with.

(2) Subject to subsection (3), any books, documents or other records of which possession is taken in accordance with a warrant under this section may be retained for a period of 3 months.

(3) If, within the period specified in subsection (2), proceedings for an offence are brought against any person and books, documents or other records of which possession is taken in accordance with a warrant under this section are required for the purposes of those proceedings, those books, documents or records may be retained until final judgment is entered in those proceedings.

(4) Any person who obstructs or interferes with an inspector or an officer or member of the staff of the Authority or a member of the Garda Síochána in the course of exercising a power conferred on him or her by a warrant under this section or impedes the exercise by the inspector, officer, member of staff or member, as the case may be, of such power shall be guilty of an offence.

70. Provision for security of information.

70.— (1) Subject to sections 66 and 71, no book, document or other record obtained under section 68 or 69 shall, without the prior consent of the charitable organisation to which it relates, be disclosed, except to a competent authority, unless the disclosure is required—

(a) for the purpose of detecting, investigating or prosecuting an offence,

(b) in the case of a charitable organisation that is a company, for the purposes of proceedings brought by the Director of Corporate Enforcement under the Companies Acts for the winding up of the company,

(c) for the purposes of an application under section 69(1).

(2) A person who publishes or discloses any information, book or document in contravention of this section shall be guilty of an offence.

(3) In this section “competent authority” means—

(a) the Authority,

(b) the Minister,

(c) a person duly authorised by the Minister for the purposes of this section,

(d) an inspector,

(e) the Minister for Finance,

(f) the Revenue Commissioners,

(g) the Central Bank, or

(h) a court of competent jurisdiction.

71. Inspector's reports to be evidence.

71.— A document purporting to be a copy of a report of an inspector appointed under section 64 shall, unless the contrary is shown, be evidence in any proceedings (other than proceedings for an offence)—

(a) of the matters specified therein without further proof, and

(b) of the opinion of the inspector in relation to any matter contained in the report.

72. Saving for privileged information.

72.— (1) Nothing in this Part shall operate to require a person to produce to an inspector books, documents or other records, or to provide any information, that he or she would be entitled to refuse to produce or provide on the grounds of legal professional privilege or authorise the taking of possession of any such books, documents or records.

(2) A statement or admission made by a person pursuant to a requirement under this Part shall not be admissible in evidence in proceedings brought against that person for an offence (other than an offence under this Part).

73. Intermediate sanctions.

73.— (1) Where, in relation to a registered charitable organisation, there is a contravention of section 47, 48, 50 or 52 or a direction under section 51(2) and the Authority considers that it would be reasonable and proportionate in the circumstances not to bring proceedings for an offence consisting of the contravention but instead to impose an intermediate sanction, it may if the charity trustees undertake to—

(a) rectify the contravention within such period as the Authority shall specify,

(b) accept the imposition of intermediate sanctions by the Authority, and

(c) adopt such course of action (if any) as may be agreed upon by them and the Authority for the purpose of ensuring that the contravention does not occur again,

impose one or more intermediate sanctions on the charity trustees or the charitable organisation, as it considers appropriate.

(2) Where the Authority proposes to perform functions under subsection (1), it shall serve a notice on the registered charitable organisation or the charity trustees concerned of the proposal.

(3) Subject to subsection (4), proceedings for an offence consisting of the contravention concerned shall not be brought if the charity trustees of the charitable organisation concerned give an undertaking in accordance with subsection (1).

(4) Where the charity trustees of a registered charitable organisation refuse to give an undertaking in accordance with subsection (1), or having given such an undertaking fail to—

(a) rectify the contravention concerned within the period specified by the Authority, or

(b) implement the measures specified in an agreed course of action,

proceedings for the offence consisting of the contravention concerned shall be brought.

(5) In this section “intermediate sanction” means—

(a) removal of the charitable organisation from the register for such period as the Authority shall determine, or

(b) publication of particulars of the contravention concerned on the internet website of the Authority.

74. Protection of charitable organisations.

74.— (1) Where the High Court is satisfied, upon the application of the Authority, that—

(a) an offence under this Act has been or is being committed in relation to a charitable organisation,

(b) any provision of this Act has not been or is not being complied with in relation to a charitable organisation,

(c) an offence under the Act of 2001 has been or is being committed in relation to the property of a charitable organisation,

(d) any property of the charitable organisation is being misapplied or is being dealt with or managed in a manner that endangers the F70[property,]

(e) there has been any other misconduct or mismanagement on the part of any charity trustee or member of staff in relation to the affairs of the charitable F70[organisation, or]

F71[(f) there is no effective management or oversight of the activities of the charitable organisation by the charity trustees,]

the High Court may make such order as it considers appropriate in the circumstances.

(2) The High Court may make—

(a) an interim order,

(b) an interlocutory order, or

(c) a permanent order,

under this section.

F71[(2A) The High Court shall not make an order, referred to insubsection (4)(g), in respect of a charitable organisation that is an education body.]

(3) An application for an interim order under this section may be made ex parte.

F71[(3A) The Authority shall notify the Minister for Education or the Minister for Further and Higher Education, Research, Innovation and Science, as appropriate, where the Authority proposes to make an application undersubsection (1)in relation to a charitable organisation that is an education body.

(3B) A person appointed to act as a charity trustee of a charitable organisation pursuant to an order of the High Court under this section shall not be liable in damages for anything done, anything purported to be done or anything omitted to be done—

(a) by the charitable organisation or by any person in relation to the charitable organisation prior to the date of his or her appointment, or

(b) by that person in performing the functions of a charity trustee of that charitable organisation, unless the act or omission is shown to have been done in bad faith or due to any negligence or misconduct on his or her part.]

(4) In this section—

“order” includes—

(a) an order suspending or removing any charity trustee or member of the staff of a charitable organisation,

(b) an order prohibiting the removal, sale or application of any property of the charitable organisation,

(c) an order vesting any of the property of a charitable organisation in the Authority or such other person as the court considers appropriate,

(d) an order appointing such person or persons as it considers appropriate to act as charity trustee or charity trustees of the charitable organisation in addition to, or instead of, any existing charity trustees,

(e) an order directing any person who is a debtor of the charitable organisation not to pay his or her debt to the organisation during such period as may be specified in the order, or to pay it to such person as may be so specified in satisfaction of the debt to the F70[charitable organisation,]

(f) an order restricting or prohibiting the entering into of such agreements, or agreements of such a class, as may be specified in the order, by the F70[charitable organisation, and]

F71[(g) an order directing that the charitable organisation be wound up or dissolved in accordance with its constitution, or in such other manner as may be specified in the order.]

PART 5 Charity Appeals Tribunal

75. Charity Appeals Tribunal.

75.— (1) There shall stand established a tribunal to be known as the Charity Appeals Tribunal and in this Act referred to as the “Tribunal” to determine the appeals provided for in this Act.

(2) The Tribunal shall consist of 5 members, of whom—

(a) 2 shall be persons, each of whom—

(i) hold or formerly held judicial office in the Superior Courts, or

(ii) are barristers or solicitors of not less than 10 years’ standing,

and

(b) 2 shall be persons who, in the opinion of the Minister, have experience in areas of expertise relating to charities.

(3) (a) The members of the Tribunal shall be appointed by the Minister.

(b) The chairperson of the Tribunal shall be appointed by the Minister from among the members of the Tribunal.

(4) A member of the Tribunal shall hold office for such period, not exceeding 5 years from the date of his or her appointment, as the Minister shall determine.

(5) A member of the Tribunal whose term of membership of the Tribunal expires shall be eligible for reappointment as a member of the Tribunal.

(6) The members of the Tribunal (including the chairperson) may be paid such remuneration as the Minister, with the consent of the Minister for Finance, may determine.

(7) A member of the Tribunal may resign from office by giving notice in writing to the Minister of his or her resignation and the resignation shall take effect on the day on which the Minister receives the notice.

(8) The Minister may at any time remove from office a member of the Tribunal if, in the Minister’s opinion, the member has become incapable through ill-health of performing his or her functions, or has committed stated misbehaviour, or his or her removal appears to the Minister to be necessary for the effective performance by the Tribunal of its functions.

(9) A member of the Tribunal shall cease to be qualified for office and shall cease to hold office if he or she—

(a) is adjudicated bankrupt,

(b) makes a composition or arrangement with creditors,

(c) is sentenced by a court of competent jurisdiction to a term of imprisonment,

(d) is convicted of any indictable offence in relation to a company,

(e) is convicted of any indictable offence in relation to a charitable organisation or charitable trust,

(f) is convicted of an offence involving fraud or dishonesty, whether in connection with a company or not, or

(g) is the subject of an order under section 160 of the Companies Act 1990.

(10) If a member of the Tribunal dies, resigns, ceases to be qualified for office and ceases to hold office or is removed from office, the Minister may appoint a person to be a member of the Tribunal to fill the casual vacancy so occasioned in the same manner as the member of the Tribunal who occasioned the casual vacancy was appointed.

(11) A person appointed to be a member of the Tribunal pursuant to subsection (10) shall hold office for that period of the term of office of the member who occasioned the casual vacancy concerned that remains unexpired at the date of his or her appointment and shall, be eligible for reappointment as a member of the Tribunal on the expiry of the said period.

(12) The Tribunal shall be independent in the performance of its functions.

(13) Paragraph 8 of Schedule 1 shall apply in respect of a member of the Tribunal, subject to the modification that references in that paragraph to the Authority shall be construed as including references to the Tribunal.

76. Secretariat and premises of Tribunal.

76.— (1) The Minister shall, with the consent of the Minister for Finance provide the Tribunal with such and so many staff as he or she considers appropriate to perform the functions of a secretariat to the Tribunal including staff who while assigned to perform those functions are also assigned to perform similar functions on behalf of one or more other bodies (other than the Authority) established by or under an Act of the Oireachtas.

(2) The Minister shall, with the consent of the Minister for Finance provide the Tribunal with premises in which to perform its functions and, if the Minister and the Minister for Finance consider appropriate, such premises may be premises that are occupied by one or more other bodies (other than the Authority) established by or under an Act of the Oireachtas.

77. Determination of appeals by Tribunal.

77.— F73[(1) An appeal to the Tribunal shall be brought 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 notice in writing of the decision or direction of the Authority that is being appealed.]

(2) The Tribunal shall hold one or more hearings for the purpose of determining an appeal.

(3) The Tribunal shall not later than—

(a) 21 days, or

(b) such lesser period as the Tribunal specifies with the consent of the parties to the appeal,

before the hearing of an appeal serve a notice in writing on the parties.

(4) The following information shall be included in a notice under subsection (3):

(a) the date, time, venue and purpose of the hearing;

(b) an outline of the substance of the matters to be dealt with at the hearing;

(c) an outline of the procedures to be adopted at the hearing;

(d) a reference to the provisions of this Act and any rules made under it that are relevant to the holding of the hearing;

(e) a statement that the Tribunal will, unless substantial grounds arise for its deciding to do otherwise, proceed with the hearing at the date and time concerned notwithstanding that a party does not attend the hearing;

(f) a statement that the Tribunal will determine the appeal notwithstanding that a party does not take part in the proceedings before the Tribunal; and

(g) any other information that the Tribunal considers appropriate.

(5) Each of the parties to an appeal shall be entitled to, and be given, the opportunity to be heard at the hearing and to present evidence to the Tribunal.

(6) The Tribunal may adjourn the hearing by it of a matter until a date specified by it.

(7) A decision of a majority of the members of the Tribunal shall suffice for any purpose.

(8) The Tribunal shall, on completion of the hearing of an appeal, make a determination in relation to the appeal and notify the appellant and the Authority of that determination.

78. Proceedings to be in public.

78.— (1) Subject to subsection (2), proceedings before the Tribunal shall be conducted in public.

(2) The Tribunal may, where it considers that in the particular circumstances of a case it is appropriate to so do, make an order directing that the identities of all or one or more of the parties to an appeal shall not be disclosed.

79. Power of Tribunal to make procedural rules.

79.— (1) The procedure to be followed in relation to an appeal to the Tribunal shall be such as shall be determined by the Tribunal by rules made by it with the consent of the Minister.

(2) Without prejudice to the generality of subsection (1), rules under this section may—

(a) specify the forms to be used for bringing an appeal to the Tribunal,

(b) require specified notifications to be given in respect of the bringing of an appeal to the Tribunal,

(c) specify that an administration fee of a specified amount shall be paid to the Tribunal in respect of the Tribunal's initially dealing with an appeal or the following of any other procedure under this section in relation to it,

(d) specify the period within which the Tribunal shall—

(i) from the date of an appeal being brought, arrange a hearing in relation to the appeal, and

(ii) from the date of completion by it of a hearing or hearings in relation to an appeal make its determination in relation to the matter.

(3) In the absence of a specification, by rules under this section, of a period referred to in subsection (2)(d)—

(a) a hearing in relation to an appeal shall be arranged as soon as practicable after the bringing of the appeal, and

(b) the determination of a matter to which an appeal relates shall be completed as soon as practicable after the completion of the hearing or hearings in relation to the matter.

80. Appeal from the Tribunal.

80.— (1) A party to proceedings before the Tribunal may appeal a decision of the Tribunal to the High Court on a point of law.

(2) An appeal under this section shall not be brought without the permission of—

(a) the Tribunal, or

(b) if the Tribunal refuses permission, the High Court.

PART 6 Dissolution of Commissioners of Charitable Donations and Bequests for Ireland

81. Dissolution of Commissioners of Charitable Donations and Bequests for Ireland.

81.— (1) The Commissioners of Charitable Donations and Bequests for Ireland (in this Act referred to as the “dissolved body”) is dissolved.

(2) Section 22 shall apply to the person who immediately before the establishment day performed the functions of accounting officer of the dissolved body subject to the modifications that—

(a) references in that section to the chief executive shall be construed as references to the said accounting officer, and

(b) references to the Authority shall be construed as references to the dissolved body.

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

82. Transfer of functions to Authority.

82.— (1) All functions that, immediately before the establishment day, were vested in the dissolved body are transferred to the Authority and references in any enactment or instrument under an enactment, to the Commissioners of Charitable Donations and Bequests for Ireland shall be construed as references to the Authority.

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

83. Transfer of land and other property.

83.— (1) On the establishment day, all lands that, immediately before that day, were vested in the dissolved body and all rights, powers and privileges relating to or connected with such lands shall, without any conveyance or assignment, stand vested in the Authority for all the estate or interest therein that, immediately before the establishment day, were vested in the dissolved body, but subject to all trusts and equities affecting the lands continuing to subsist and being capable of being performed.

(2) On the establishment day all property (other than land), including choses-in-action, that immediately before that day, was vested in the dissolved body shall stand vested in the Authority without any assignment.

(3) Every chose-in-action vested in the Authority by virtue of subsection (2) may, on and from the establishment day, be sued on, recovered or enforced by the Authority in its own name, and it shall not be necessary for the Authority, or the dissolved body, to give notice to any person bound by the chose-in-action of the vesting effected by that subsection.

84. Transfer of rights and liabilities, and continuation of leases, licences and permissions granted by dissolved body.

84.— (1) All rights and liabilities of the dissolved body arising by virtue of any contract or commitment (expressed or implied) entered into by it before the establishment day shall on that day stand transferred to the Authority.

(2) Every right and liability transferred by subsection (1) to the Authority may, on and after the establishment day, be sued on, recovered or enforced by or against the Authority in its own name, and it shall not be necessary for the Authority, or the dissolved body, to give notice to the person whose right or liability is transferred by that subsection of such transfer.

(3) Every lease, licence, wayleave or permission granted by the dissolved body in relation to land or other property vested in the Authority by or under this Act, and in force immediately before the establishment day, shall continue in force as if granted by the Authority.

85. Liability for loss occurring before establishment day.

85.— (1) A claim in respect of any loss or injury alleged to have been suffered by any person arising out of the performance before the establishment day of the functions assigned to the Authority by or under this Act shall after that day, lie against the Authority and not against the dissolved body.

(2) Any legal proceedings pending immediately before the establishment day to which the dissolved body is a party, that relate to a function of the Authority, shall be continued, with the substitution in the proceedings of the Authority, in so far as they so relate, for the dissolved body.

(3) Where, before the establishment day, agreement has been reached between the parties concerned in settlement of a claim to which subsection (1) relates, the terms of which have not been implemented, or judgment in such a claim has been given in favour of a person but has not been enforced, the terms of the agreement or judgment, as the case may be, shall, in so far as they are enforceable against the dissolved body, be enforceable against the Authority and not the dissolved body.

(4) Any claim made or proper to be made by the dissolved body in respect of any loss or injury arising from the act or default of any person before the establishment day shall, where the claim relates to functions assigned to the Authority by this Act, be regarded as having been made by or proper to be made by the Authority and may be pursued and sued for by the Authority as if the loss or injury had been suffered by the Authority.

86. Provisions consequent upon transfer of functions, assets and liabilities to Authority.

86.— (1) Anything commenced and not completed before the establishment day by or under the authority of the dissolved body may, in so far as it relates to a function transferred to the Authority under section 82, be carried on or completed on or after the establishment day by the Authority.

(2) Every instrument made under an enactment and every document (including any certificate) granted or made, in the performance of a function transferred by section 82, shall, if and in so far as it was operative immediately before the establishment day, have effect on and after that day as if it had been granted or made by the Authority.

(3) References to the Commissioners of Charitable Donations and Bequests for Ireland in the memorandum or articles of associations of any company and relating to a function transferred by section 82 shall, on and after the establishment day, be construed as references to the Authority.

(4) Any money, stocks, shares or securities transferred by section 83 that immediately before the establishment day were standing in the name of the dissolved body shall, on the request of the Authority be transferred into its name.

(5) A certificate signed by the Minister that any property, right or liability has or, as the case may be, has not vested in the Authority under section 83 or 84 shall be sufficient evidence, unless the contrary is shown, of the fact so certified for all purposes.

87. Final accounts and final annual report of dissolved body.

87.— (1) The Authority shall, in respect of the period specified under subsection (3) of this section, prepare final accounts of the dissolved body.

(2) The Authority shall submit the final accounts to the Comptroller and Auditor General for audit not later than 3 months after the establishment day.

(3) For the purposes of subsection (1), the Minister may specify a period that is longer or shorter than a financial year of the dissolved body.

(4) The Authority shall prepare the final annual report for the dissolved body and submit the report to the Minister not later than 6 months after the establishment day.

(5) Section 31 shall apply with the necessary modifications in relation to an annual report prepared under this section.

88. Saver in respect of certain schemes.

88.— (1) A scheme prepared under any enactment by the dissolved body that was in force immediately before the establishment day shall continue in force on and after that day.

(2) A scheme under any enactment that was altered by the dissolved body and that was in force immediately before the establishment day, shall continue in force on and after that day as so altered.

(3) For the avoidance of doubt, the Authority may amend or revoke a scheme to which this section applies under and in accordance with the enactment under which the scheme was prepared.

PART 6A Arrangements and Appointments

88A. Definitions – Part 6A.

88A.—…]

88B. F75[Remuneration.

88B.—…]

88C. F76[Agreements and appointments.

88C.—…]

PART 7 Miscellaneous

89. Permission to enter into certain agreements with charity trustees or connected persons.

89.— (1) A charitable organisation may enter into an agreement (in this section referred to as an “agreement”) with a relevant person for the provision by the relevant person of a service to, or on behalf of, the charitable organisation in consideration of the payment to the relevant person out of the property of the charitable organisation of such sum or sums as may be specified in the agreement or as may be determined in accordance with the agreement.

(2) An agreement shall be in writing.

(3) Any sum or sums payable to a relevant person under an agreement shall not exceed what is reasonable and proportionate having regard to the service provided by the relevant person pursuant to the agreement.

(4) Subject to subsection (5), a charitable organisation shall not enter into an agreement unless the charity trustees of the charitable organisation, other than any charity trustee who—

(a) will provide a service under the agreement,

(b) provides a service under an agreement other than the agreement referred to in paragraph (a),

(c) is in receipt of remuneration out of the property of the charitable organisation other than in accordance with an agreement, or

(d) has a personal connection with a person who—

(i) will provide a service under the agreement,

(ii) provides a service under an agreement other than an agreement referred to in paragraph (a) or subparagraph (i), or

(iii) is in receipt of remuneration out of the property of the charitable organisation other than in accordance with an agreement,

are satisfied that the agreement would be in the best interests of the charitable organisation.

(5) Where, in relation to a charitable organisation, there is only one charity trustee, the charitable organisation shall not enter into an agreement unless—

(a) the charity trustee is satisfied that the agreement would be in the best interests of the charitable organisation, and

(b) the Authority gives its approval to the charitable organisation entering into the agreement.

(6) A charitable organisation shall not enter into an agreement in contravention of the provisions of the constitution of the charitable organisation.

(7) The Authority may give directions or issue guidelines in relation to the making of agreements to which this section applies.

(8) A person to whom a direction under this section applies shall comply with that direction.

(9) A charitable organisation shall, before entering into an agreement, have regard to any guidelines issued by the Authority under this section.

(10) This section shall not apply in relation to—

(a) any remuneration paid to a person in his or her capacity as a charity trustee or under a contract of employment, or

(b) any remuneration to which a person is entitled in accordance with law or a provision of the constitution of a charitable organisation.

(11) Where, in relation to an agreement, there has been a contravention of this section, the agreement shall be null and void.

(12) Subsection (11) shall not operate to prevent a charitable organisation from recovering damages in respect of any loss incurred by it by virtue of an agreement to which that subsection applies.

(13) In this section—

“relevant person” means, in relation to a charitable organisation—

(a) a charity trustee of the charitable organisation, or

(b) a person with whom a charity trustee of the charitable organisation has a personal connection;

“remuneration” includes any benefit in kind;

“services” includes goods;

“sum” includes benefit in kind.

90. Power of court to grant relief from liability for breach of trust.

90.— If, in any proceedings brought against a charity trustee for breach of trust, it appears to the court hearing the case that the charity trustee is or may be liable in respect of the breach of trust but that he or she acted honestly and reasonably and that having regard to all of the circumstances of the case he or she ought fairly to be excused for the breach of trust, the court may relieve him or her in whole or in part from his or her liability on such terms as the court deems appropriate.

90A. F78[Exclusion of liability for certain charity trustees.

90A.—(1) No person to whom this section applies, acting in good faith, shall be personally liable in any civil proceedings in respect of anything done by that person in pursuance of this Act or any regulations made under it.

(2) This section applies to a member of a board (referred to in section 14(7) or 37(4) of the Act of 1998) who is a charity trustee of a charitable organisation that is an education body, referred to inparagraph (b)or(c)of the definition of education body.]

91. Indemnity insurance in respect of charity trustee.

91.— A charitable organisation may enter into an agreement with a charity trustee of the charitable organisation for the payment by the charitable organisation to the insurer under a contract of insurance of such sums as the charity trustee undertakes, in accordance with that contract, to pay to the insurer in consideration of the insurer agreeing to indemnify the charity trustee in respect of any liability of the charity trustee to pay any damages or other sum to a person in respect of any act done or omitted to be done by the charity trustee in good faith and in the performance of his or her functions as charity trustee.

92. Dissolution of charitable organisation.

92.— Where a charitable organisation is dissolved, the property, or proceeds of the sale of the property, of the charitable organisation shall not be paid to any of the members of the charitable organisation without the consent of the Authority, notwithstanding any provision to the contrary contained in the constitution of the charitable organisation.

93. Provision for non-cash collections and related matters under Act of 1962.

93.— The Act of 1962 is amended—

(a) in section 1, by—

(i) the substitution of the following definition for the definition of “collection”:

“‘collection’ means the collection or attempted collection of money from the public in any public place or places or by house to house visits or both in such place or places and by such visits for the benefit (actual, alleged or implied) of a particular object, whether charitable or not, and whether—

(a) any consideration is or is not given, or

(b) any badge, emblem or other token is or is not exchanged or offered in exchange,

for money so collected, but does not include exempt activity, begging or receiving alms;”,

(ii) the insertion of the following definitions:

“‘charitable organisation’ means a charitable organisation—

(a) registered in the register established and maintained under section 39 of the Charities Act 2009, or

(b) deemed to be registered in the register in accordance with section 40 of that Act;

‘exempt activity’ means—

(a) street-trading within the meaning of the Street Trading Act 1926, or

(b) collecting money for a lottery (including a sweepstake) declared by the Gaming and Lotteries Act 1956 not to be unlawful;

‘money’ includes—

(a) money paid by means of an electronic transfer, and

(b) a cheque, banker’s draft, bill of exchange, promissory note or other negotiable instrument;

‘non-cash collection’ means the solicitation of members of the public, in any public place or places or by house to house visits or both in such place or places and by such visits, for the purpose of obtaining pledges from such members to make payments, by credit card, direct debit mandate, standing order or other similar device, for the benefit (actual, alleged or implied) of a particular object, whether charitable or not, and whether—

(a) any consideration is or is not given, or

(b) any badge, emblem or other token is or is not exchanged or offered in exchange,

for any such pledge, but does not include a collection, exempt activity, begging or receiving alms.”,

(b) the insertion of the following section after section 1:

“Construction of references.

1A.— References in this Act (other than sections 5, 6 and 6A (inserted by section 93(d) of the Charities Act 2009)) to—

(a) collection shall be construed as including references to non-cash collection,

(b) collection permit shall be construed as including references to non-cash collection permit, and

(c) collector shall be construed as including references to a person who solicits pledges for the purposes of a non-cash collection.”,

(c) the insertion of the following section after section 5:

“Application for non-cash collection permits.

5A.— (1) Upon the application of a person who proposes to carry on the activity of holding non-cash collections in a particular locality during any period of 12 months, the Chief Superintendent for that locality may grant a non-cash collection permit to that person authorising him to hold non-cash collections in that locality during the period of 12 months specified in the permit by that Chief Superintendent.

(2) An application under this section shall be in writing and in the prescribed form, and shall contain such particulars as may be required under the prescribed form.

(3) Subject to subsection (4) of this section, an application under this section shall be made—

(a) not more than 12 months, and

(b) not less than 14 days,

before the commencement of the period to which the application relates.

(4) Where an application under this section is made less than 14 days before the commencement of the period referred to in subsection (3), a non-cash collection permit may be granted under section 6A (inserted by section 93(d) of the Charities Act 2009) in respect of that period if the Commissioner of the Garda Síochána, is of the opinion that the circumstances of the case so warrant.”,

(d) the insertion of the following section after section 6:

“Grant of non-cash collection permits.

6A.— (1) Subject to the provisions of this Act, a Chief Superintendent shall grant a non-cash collection permit to every person who has duly applied to him under this Act for the grant of such a permit.

(2) A non-cash collection permit shall be in the prescribed form and shall be expressed and operate to authorise the person (who shall be named therein) to whom it is granted to carry on for the benefit of a specified object the activity of holding non-cash collections in a specified locality or in public places of a specified kind situated in the division of the Chief Superintendent granting the permit during the period specified in the permit, but subject to the provisions of this Act and to the conditions (if any) attached to and set out in the permit.

(3) It shall be a condition of a non-cash collection permit that, where the person to whom the permit is granted proposes to hold a non-cash collection pursuant to the permit, he shall notify the Chief Superintendent for the locality to which the permit applies in writing of his proposal (including the place or places and date of the proposed non-cash collection) not earlier than 6 months and not later than 14 days before the date on which he proposes to hold the non-cash collection concerned.

(4) Where, before the receipt of a notification under subsection (3), a collection permit has been granted to a person authorising him to hold a collection in the same locality or place and on the same date as the locality or place and date to which that notification relates, the Chief Superintendent concerned may, if he considers it necessary or desirable in order to ensure the maintenance of public order or the prevention of annoyance to the public, direct that the proposed non-cash collection shall not take place at that locality or place on that date.

(5) A non-cash collection permit shall be signed by the Chief Superintendent by whom it is granted.

(6) A Chief Superintendent who receives a notification under subsection (3) not later than 3 months before the day or first of the days on which the non-cash collection to which the notification relates is proposed to be held shall, not later than 7 days after he or she receives the notification, give notice of such receipt to the holder of any collection or non-cash collection—

(a) that was held in the immediately preceding year on the day corresponding to a day to which the notification applies,

(b) that was in respect of an object other than the object to which the notification relates,

(c) the holder of which has not been notified under this subsection of the receipt of any other notification relating to a day to which the first-mentioned notification relates,

(d) in respect of which an application for a collection permit relating to a collection to be held on a day to which the first-mentioned notification relates has not been received by the Chief Superintendent, and

(e) in respect of which a notification relating to a non-cash collection to be held on a day to which the first-mentioned notification relates has not been received by the Chief Superintendent.

(7) A Chief Superintendent to whom an application for a non-cash collection permit is made shall, not later than 14 days after receiving the application, either grant the application and send the non-cash collection permit to the applicant or refuse the application and inform the applicant in writing of the refusal and of the reasons for the refusal.”,

and

(e) the substitution, in section 9, of the following paragraph for paragraph (f):

“(f) the collectors would derive personal profit, other than the payment of a reasonable commission, or reasonable remuneration or expenses, for their services, from the proceeds of the collection.”.

94. Duties of collectors.

94.— (1) Section 18 of the Act of 1962 is amended by—

(a) the substitution of the following subsection for subsection (1):

“(1) The following provisions shall apply to all collections (other than non-cash collections):

(a) a collection box into which money is placed shall bear the number assigned in respect of the collection and specified in the collection permit concerned and shall, unless the Authority otherwise directs as respects the collection concerned, be sealed in such manner as will prevent access to money placed in the box while the seal remains in place;

(b) all moneys collected shall be placed in the collection box in the presence of the donor;

(c) each collector shall deliver the collection box unopened and with its seal intact to—

(i) the holder of the collection permit granted in respect of the collection concerned, or

(ii) a person authorised for that purpose by the holder of the collection permit;

(d) a collection box shall—

(i) in the case of a cash collection on behalf of a charitable organisation, bear the name and registered number of the charitable organisation on behalf of which the collection is being made, and

(ii) in the case of a cash collection on behalf of a body other than a charitable organisation, bear the name of the body on behalf of which the collection is being made,

in a prominent and clearly legible manner.”,

and

(b) the insertion of the following subsection:

“(1A) The following provisions shall apply to all non-cash collections:

(a) the collector shall wear a garment that is visible at all times to members of the public and that—

(i) in the case of a non-cash collection on behalf of a charitable organisation, bears the name and registered number of the charitable organisation in a prominent and clearly legible manner, and

(ii) in the case of a non-cash collection on behalf of a body other than a charitable organisation, bears—

(I) the name of the body, and

(II) the object for the benefit of which the non-cash collection is being made,

in a prominent and clearly legible manner;

(b) any form completed by a member of the public for the purposes of making a contribution to a non-cash collection shall be received from the member by the holder of the non-cash collection permit or a person authorised by him in writing for that purpose but by no other person; and

(c) all forms used for the purposes of the non-cash collection intended for completion by members of the public shall—

(i) in the case of a non-cash collection on behalf of a charitable organisation, bear—

(I) the name of the charitable organisation and its registered number,

(II) the number assigned in respect of the non-cash collection and specified in the non-cash collection permit concerned, and

(III) the name of the bank and bank account name and number to which contributions are to be made,

in a prominent and clearly legible manner, and

(ii) in the case of a non-cash collection on behalf of a body other than a charitable organisation, bear—

(I) the name of the body,

(II) the number assigned in respect of the non-cash collection and specified in the non-cash collection permit concerned, and

(III) the name of the bank and bank account name and number to which contributions are to be made,

in a prominent and clearly legible manner.”.

(2) Section 20 of the Act of 1962 is amended, in subsection (1), by the insertion of the following paragraph:

“(aa) the member has reasonable grounds for believing that in relation to the collection, there is or has been a contravention of subsection (1) (inserted by section 94(1)(a) of the Charities Act 2009) of section 18,”.

95. Seizure of non-cash collection documentation, etc.

95.— The Act of 1962 is amended by the insertion of the following section:

“20A.— (1) A member of the Garda Síochána may take (if necessary by force) from a person making a non-cash collection all documents and other articles (including all badges, emblems and other tokens) in his possession for the purposes of, or in connection with the non-cash collection if—

(a) a non-cash collection permit has not been granted in respect of the holding of the non-cash collection,

(b) upon a demand being duly made of the person in the course of the non-cash collection by the member to produce his collector’s authorisation, the person refuses or fails to so do or refuses or fails, on the production of the authorisation, to allow the member to read it, or

(c) upon a demand being duly made of the person in the course of the non-cash collection by the member to give his name and address, the person refuses or fails to so do or gives a name or address that the member knows or reasonably believes to be false or misleading.

(2) Articles and money taken from a collector under this section shall be forfeited to the Minister and may be disposed of by the Minister as he considers appropriate.”.

96. Offences under Act of 1962.

96.— The Act of 1962 is amended by—

(a) the insertion of the following section:

“24A.— (1) A person who knowingly or recklessly makes an application for a collection permit or a non-cash collection permit that contains a statement that is false or misleading in a material respect shall be guilty of an offence.

(2) A person who, for the purpose of being granted a collection permit or a non-cash collection permit, makes a statement that is false or misleading in a material respect shall be guilty of an offence.

(3) A person who gives a notification under subsection (3) of section 6A (inserted by section 93(d) of the Charities Act 2009) that contains a statement that is false or misleading in a material respect shall be guilty of an offence.”,

and

(b) by the substitution, in section 25, of “€5,000” for “fifty pounds”.

97. Power to make regulations in relation to charitable fund-raising.

97.— (1) The Minister may, after consultation with the Authority, make regulations relating to the manner and conduct of fund-raising by, or on behalf of, charitable organisations, including collections and non-cash collections under the Act of 1962 for the purpose of ensuring that any such fund-raising is not carried on in a manner that—

(a) unreasonably intrudes on the privacy of those from whom funds are being solicited,

(b) involves the making of unreasonably persistent approaches to persons to make donations to the charitable organisation concerned,

(c) results in undue pressure being placed on persons to make such donations,

(d) involves the making of any false or misleading representations in relation to—

(i) the extent or urgency of any need for funds on the part of the charitable organisation concerned,

(ii) the application of any funds donated,

(iii) the charitable organisation or its purposes, activities or financial position.

(2) A person who contravenes a provision of regulations under this section, contravention of which is declared by the regulations to be unlawful, shall be guilty of an offence.

98. Amendment of Central Bank Act 1997.

98.— Section 28 of the Central Bank Act 1997 is amended by the insertion of the following paragraph in the definition of “retail credit firm” (inserted by section 19 of the Markets in Financial Instruments and Miscellaneous Provisions Act 2007):

“(dd) a charitable organisation within the meaning of the Charities Act 2009, or”.

99. Sale of Mass cards.

99.— F80[…]