Charities Act 2009

PART 3

Regulation of Charitable Organisations

39.

Register of charitable organisations.

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

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

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

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

( a) 6 months, or

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

after such commencement to the Authority to be registered.

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

( a) be in writing,

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

(i) is established in the State,

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

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

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

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

(i) is established in an EEA state, and

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

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

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

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

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

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

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

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

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

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

( j) specify the plans of—

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

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

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

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

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

( n) be accompanied by copies of—

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

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

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

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

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

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

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

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

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

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

(i) is established in the State,

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

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

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

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

(i) is established in an EEA state, and

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

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

( c) the address of each premises (if any) in the State at which it operates or carries on its activities,

( d) the names of the charity trustees,

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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