Charities Act 2009

40.

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

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

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

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

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

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

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

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

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

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

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

(i) is established in the State,

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

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

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

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

(i) is established in an EEA state, and

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

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

( c) the address of each premises 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 charitable organisation (in this Act also referred to as the “registration number”),

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

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