Charities Act 2009
Number 6 of 2009
CHARITIES ACT 2009
REVISED
Updated to 10 November 2022
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 Consumer Rights Act 2022 (37/2022), enacted 7 November 2022, and all statutory instruments up to and including Higher Education Authority Act 2022 (Commencement) Order 2022 (S.I. No. 554 of 2022), made 8 November 2022, 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 10 November 2022
ARRANGEMENT OF SECTIONS
Preliminary and General
Section
1. Short title and commencement.
6. Review of operation of Act.
7. Exemption from liability to pay tax.
8. Act not to apply to certain trusts.
Charities Regulatory Authority
13. Establishment of Charities Regulatory Authority.
18. Recovery of expenses of Authority.
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.
25. Transfer of staff to Authority.
27. Disclosure of information relating to offences under Act.
28. Disclosure of information by Authority where it suspects commission of offence.
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.
37. Directions from Minister concerning consultative panels.
38. Transfer of functions of Attorney General to Authority.
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.
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.
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.
Protection of Charitable Organisations
64. Investigation of affairs of charitable organisation.
65. Production of documents and evidence on investigation.
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.
74. Protection of charitable organisations.
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.
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.
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.
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.
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.
Charities Regulatory Authority
Repeals
Acts Referred to
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2003, No. 1 |
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1971, No. 24 |
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1997, No. 8 |
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1961, No. 17 |
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1990, No. 33 |
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Companies Acts |
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1993, No. 8 |
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2001, No. 50 |
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1998, No. 51 |
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1995, No. 22 |
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1993, No. 25 |
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1997, No. 2 |
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1956, No. 2 |
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1971, No. 22 |
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2006, No. 25 |
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1995, No. 11 |
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2001, No. 37 |
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Markets in Financial Instruments and Miscellaneous Provisions Act 2007 |
2007, No. 37 |
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Minimum Notice and Terms of Employment Acts 1973 to 2005 |
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1997, No. 20 |
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Pensions Acts 1990 to 2002 |
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2001, No. 45 |
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Redundancy Payments Acts 1967 to 2007 |
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1999, No. 31 |
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1962, No. 13 |
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1926, No. 15 |
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1997, No. 39 |
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1994, No. 5 |
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1977, No. 10 |
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Unfair Dismissals Acts 1977 to 2007 |
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1930, No. 29 |
Number 6 of 2009
CHARITIES ACT 2009
REVISED
Updated to 10 November 2022
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.
[28th 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
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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 ... |
Editorial Notes:
E1
Partial compensation for charities for VAT under certain conditions provided (1.01.2018) by Value-Added Tax (Refund of Tax) (Charities Compensation Scheme) Order 2018 (S.I. No. 580 of 2018), in effect as per art. 1(2).
E2
Previous affecting provision: 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); superseded (26.07.2017) as per C-note above.