Charities Act 2009
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.