Charities Act 2009

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.