Charities Act 2009


Number 6 of 2009


CHARITIES ACT 2009

REVISED

Updated to 4 July 2018


This Revised Act is an administrative consolidation of the Charities Act 2009. It is prepared by the Law Reform Commission in accordance with its function under the Law Reform Commission Act 1975 (3/1975) to keep the law under review and to undertake revision and consolidation of statute law.

All Acts up to and including Childcare Support Act 2018 (11/2018), enacted 2 July 2018, and all statutory instruments up to and including Charity Appeals Tribunal Rules 2018 (S.I. No. 209 of 2018), made 19 June 2018, were considered in the preparation of this revision.

Disclaimer: While every care has been taken in the preparation of this Revised Act, the Law Reform Commission can assume no responsibility for and give no guarantees, undertakings or warranties concerning the accuracy, completeness or up to date nature of the information provided and does not accept any liability whatsoever arising from any errors or omissions. Please notify any errors, omissions and comments by email to

revisedacts@lawreform.ie.


Number 6 of 2009


CHARITIES ACT 2009

REVISED

Updated to 4 July 2018


Introduction

This Revised Act presents the text of the Act as it has been amended since enactment, and preserves the format in which it was first passed.

Related legislation

This Act is not collectively cited with any other Act.

Annotations

This Revised Act is annotated and includes textual and non-textual amendments, statutory instruments made pursuant to the Act and previous affecting provisions. A version without annotations, showing only textual amendments, is also available.

An explanation of how to read annotations is available at

www.lawreform.ie/annotations

Material not updated in this revision

Where other legislation is amended by this Act, those amendments may have been superseded by other amendments in other legislation, or the amended legislation may have been repealed or revoked. This information is not represented in this revision but will be reflected in a revision of the amended legislation if one is available.

Where legislation or a fragment of legislation is referred to in annotations, changes to this legislation or fragment may not be reflected in this revision but will be reflected in a revision of the legislation referred to if one is available.

A list of legislative changes to any Act, and to statutory instruments from 1985, may be found linked from the page of the Act or statutory instrument at

www.irishstatutebook.ie.

Acts which affect or previously affected this revision

Workplace Relations Act 2015 (16/2015)

Court of Appeal Act 2014 (18/2014)

Protected Disclosures Act 2014 (14/2014)

Education and Training Boards Act 2013 (11/2013)

Ministers and Secretaries (Amendment) Act 2011 (10/2011)

All Acts up to and including Childcare Support Act 2018 (11/2017), enacted 2 July 2018, were considered in the preparation of this revision.

Statutory instruments which affect or previously affected this revision

Charity Appeals Tribunal Rules 2018 (S.I. No. 209 of 2018)

Charities Act 2009 (Section 34) Regulations 2017 (S.I. No. 587 of 2017)

Charities Act 2009 (Section 33) Order 2017 (S.I. No. 586 of 2017)

Charities (Transfer of Departmental Administration and Ministerial Functions) Order 2017 (S.I. No. 348 of 2017)

Charities Act 2009 (Commencement) (No. 2) Order 2016 (S.I. No. 424 of 2016)

Charities Act 2009 (Commencement) Order 2016 (S.I. No. 350 of 2016)

Charities Act 2009 (Commencement) Order 2014 (S.I. No. 457 of 2014)

Charities Act 2009 (Establishment Day) Order 2014 (S.I. No. 456 of 2014)

Finance (Transfer of Departmental Administration and Ministerial Functions) Order 2011 (S.I. No. 418 of 2011)

Charities (Transfer of Departmental Administration and Ministerial Functions) Order 2011 (S.I. No. 194 of 2011)

Charities Act 2009 (Commencement) Order 2010 (S.I. No. 315 of 2010)

Charities Act 2009 (Commencement) Order 2009 (S.I. No. 284 of 2009)

All statutory instruments up to and including Charity Appeals Tribunal Rules 2018 (S.I. No. 209 of 2018), made 19 June 2018, were considered in the preparation of this revision.


Number 6 of 2009


CHARITIES ACT 2009

REVISED

Updated to 4 July 2018


ARRANGEMENT OF SECTIONS

PART 1

Preliminary and General

Section

1. Short title and commencement.

2. Interpretation.

3. Charitable purpose.

4. Orders and regulations.

5. Expenses.

6. Review of operation of Act.

7. Exemption from liability to pay tax.

8. Act not to apply to certain trusts.

9. Service of documents.

10. Offences.

11. Repeals.

PART 2

Charities Regulatory Authority

12. Establishment Day.

13. Establishment of Charities Regulatory Authority.

14. Functions of Authority.

15. Directions of Minister.

16. Grants to Authority.

17. Borrowings by Authority.

18. Recovery of expenses of Authority.

19. Chief executive.

20. Functions of chief executive.

21. Delegation of functions of chief executive.

22. Accountability of chief executive to Public Accounts Committee.

23. Accountability of chief executive to other Oireachtas Committees.

24. Staff.

25. Transfer of staff to Authority.

26. Superannuation.

27. Disclosure of information relating to offences under Act.

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

29. Strategy statement.

30. Accounts of Authority.

31. Annual report.

32. Provision of information to relevant persons.

33. Administrative cooperation on regulatory matters.

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

35. Consultation with stakeholders.

36. Consultative panels.

37. Directions from Minister concerning consultative panels.

38. Transfer of functions of Attorney General to Authority.

PART 3

Regulation of Charitable Organisations

39. Register of charitable organisations.

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

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

42. Name of charitable organisation.

43. Removal of charitable organisation from register.

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

45. Appeal to Tribunal against decision of Authority.

46. References to charitable status.

47. Duty to keep proper books of account.

48. Annual statement of accounts.

49. Annual returns under Companies Acts.

50. Annual audit or examination of accounts.

51. Regulations in relation to audits, etc.

52. Annual reports.

53. Requirement to provide information.

54. Public inspection of annual reports, etc.

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

56. Person acting as charity trustee while disqualified.

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

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

59. Obligation to disclose commission of offence to Authority.

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

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

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

63. False statements.

PART 4

Protection of Charitable Organisations

64. Investigation of affairs of charitable organisation.

65. Production of documents and evidence on investigation.

66. Inspector's reports.

67. Expenses of investigation of affairs of charitable organisation.

68. Power of Authority to require production of documents.

69. Entry and search of premises.

70. Provision for security of information.

71. Inspector's reports to be evidence.

72. Saving for privileged information.

73. Intermediate sanctions.

74. Protection of charitable organisations.

PART 5

Charity Appeals Tribunal

75. Charity Appeals Tribunal.

76. Secretariat and premises of Tribunal.

77. Determination of appeals by Tribunal.

78. Proceedings to be in public.

79. Power of Tribunal to make procedural rules.

80. Appeal from the Tribunal.

PART 6

Dissolution of Commissioners of Charitable Donations and Bequests for Ireland

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

82. Transfer of functions to Authority.

83. Transfer of land and other property.

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

85. Liability for loss occurring before establishment day.

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

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

88. Saver in respect of certain schemes.

PART 7

Miscellaneous

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

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

91. Indemnity insurance in respect of charity trustee.

92. Dissolution of charitable organisation.

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

94. Duties of collectors.

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

96. Offences under Act of 1962.

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

98. Amendment of Central Bank Act 1997.

99. Sale of Mass cards.

SCHEDULE 1

Charities Regulatory Authority

SCHEDULE 2

Repeals



Number 6 of 2009


CHARITIES ACT 2009

REVISED

Updated to 4 July 2018


AN ACT TO PROVIDE FOR THE BETTER REGULATION OF CHARITABLE ORGANISATIONS, AND, FOR THAT PURPOSE, TO PROVIDE FOR THE ESTABLISHMENT OF A BODY TO BE KNOWN AS AN tÚDARÁS RIALÁLA CARTHANAS OR IN THE ENGLISH LANGUAGE THE CHARITIES REGULATORY AUTHORITY; TO PROVIDE FOR THE DISSOLUTION OF THE COMMISSIONERS OF CHARITABLE DONATIONS AND BEQUESTS FOR IRELAND; TO MAKE PROVISION IN RELATION TO THE REGULATION AND PROTECTION OF CHARITABLE ORGANISATIONS AND CHARITABLE TRUSTS; TO PROVIDE FOR THE REGISTRATION OF CHARITABLE ORGANISATIONS; TO PROVIDE FOR THE ESTABLISHMENT OF A BODY TO BE KNOWN AS THE CHARITY APPEALS TRIBUNAL TO HEAR APPEALS FROM DECISIONS OF THE CHARITIES REGULATORY AUTHORITY; TO MAKE PROVISION IN RELATION TO FUND-RAISING BY OR ON BEHALF OF REGISTERED CHARITABLE ORGANISATIONS; TO PROVIDE FOR THE REPEAL OF CERTAIN PROVISIONS OF THE CHARITIES ACT 1961; AND TO PROVIDE FOR MATTERS CONNECTED THEREWITH.

[28 th February, 2009]

BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:

Annotations:

Modifications (not altering text):

C1

Functions transferred and references to “Department of Justice and Equality” and “Minister for Justice and Equality” construed (26.07.2017) by Charities (Transfer of Departmental Administration and Ministerial Functions) Order 2017 (S.I. No. 348 of 2017), subject to transitional provisions in arts. 4-8. Department of Rural and Community Development was established (19.07.2017) by Ministers and Secretaries (Amendment) Act 2017 (18/2017), s. 2, commenced on enactment.

2. (1) The administration and business in connection with the exercise, performance or execution of any functions transferred by Article 3 are transferred to the Department of Rural and Community Development.

(2) References to the Department of Justice and Equality contained in any Act or any instrument made under such Act and relating to any administration and business transferred by paragraph (1) shall, from the commencement of this Order, be construed as references to the Department of Rural and Community Development.

3. (1) The functions vested in the Minister for Justice and Equality by or under— ...

(d) the Charities Act 2009 (No. 6 of 2009), and

...

are transferred to the Minister for Rural and Community Development.

(2) References to the Minister for Justice and Equality in any Act or instrument made under such Act and relating to any functions transferred by this Article shall, from the commencement of this Order, be construed as references to the Minister for Rural and Community Development.

C2

Functions transferred and references to “Department of Finance” and “Minister for Finance” construed (29.07.2011) by Finance (Transfer of Departmental Administration and Ministerial Functions) Order 2011 (S.I. No. 418 of 2011), arts. 2, 3, 5 and sch. 1 part 2, in effect as per art. 1(2).

2. (1) The administration and business in connection with the performance of any functions transferred by this Order are transferred to the Department of Public Expenditure and Reform.

(2) References to the Department of Finance contained in any Act or instrument made thereunder and relating to the administration and business transferred by paragraph (1) shall, on and after the commencement of this Order, be construed as references to the Department of Public Expenditure and Reform.

3. The functions conferred on the Minister for Finance by or under the provisions of —

(a) the enactments specified in Schedule 1, and

(b) the statutory instruments specified in Schedule 2,

are transferred to the Minister for Public Expenditure and Reform.

...

5. References to the Minister for Finance contained in any Act or instrument under an Act and relating to any functions transferred by this Order shall, from the commencement of this Order, be construed as references to the Minister for Public Expenditure and Reform.

...

Schedule 1

Enactments

...

Part 2

1922 to 2011 Enactments

Number and Year

Short Title

Provision

...

No. 6 of 2009

...

...

Charities Act 2009

...

...

Sections 16, 30, 36(11)(a), 70, 75(6) and 76; Schedule 1

...

C3

Functions transferred and references to “Department of Community, Equality and Gaeltacht Affairs” and “Minister for Community, Equality and Gaeltacht Affairs” construed (1.05.2011) by Charities (Transfer of Departmental Administration and Ministerial Functions) Order 2011 (S.I. No. 194 of 2011), arts. 2 and 3, in effect as per art. 1(2).

2. (1) The administration and business in connection with the exercise, performance or execution of any functions transferred by Article 3 are transferred to the Department of Justice and Equality.

(2) References to the Department of Community, Equality and Gaeltacht Affairs contained in any Act or any instrument made thereunder and relating to any administration and business transferred by paragraph (1) shall, from the commencement of this Order, be construed as references to the Department of Justice and Equality.

3. (1) The functions vested in the Minister for Community, Equality and Gaeltacht Affairs by or under—

...

(d) the Charities Act 2009 (No. 6 of 2009), and

...

are transferred to the Minister for Justice and Equality.

(2) References to the Minister for Community, Equality and Gaeltacht Affairs contained in any Act or instrument made thereunder and relating to any functions transferred by this Article shall, from the commencement of this Order, be construed as references to the Minister for Justice and Equality.