2.— (1) In this Act—

“Act of 1962” means the Street and House to House Collections Act 1962;

“Act of 1998” means the Education Act 1998;

“Act of 2001” means the Criminal Justice (Theft and Fraud Offences) Act 2001;

“Authority” has the meaning assigned to it by section 13;

“body” includes, in relation to a trust in respect of which there is only one trustee, that trustee;

“charitable gift” means a gift for charitable purposes;

“charitable organisation” means—

(a) the trustees of a charitable trust, or

(b) a body corporate or an unincorporated body of persons—

(i) that promotes a charitable purpose only,

(ii) that, under its constitution, is required to apply all of its property (both real and personal) in furtherance of that purpose, except for moneys expended—

(I) in the operation and maintenance of the body, including moneys paid in remuneration and superannuation of members of the staff of the body, and

(II) in the case of a religious organisation or community, on accommodation and care of members of the organisation or community,

and

(iii) none of the property of which is payable to the members of the body other than in accordance with section 89,

but shall not include an excluded body;

“charitable purpose” shall be construed in accordance with section 3;

“charitable trust” means a trust—

(a) established for a charitable purpose only,

(b) established under a deed of trust that requires the trustees of the trust to apply all of the property (both real and personal) of the trust in furtherance of that purpose except for moneys expended in the management of the trust, and

(c) none of the property of which is payable to the trustees of the trust other than in accordance with section 89;

“charity trustee” includes—

(a) in the case of a charitable organisation that is a company, the directors and other officers of the company, and

(b) in the case of a charitable organisation that is a body corporate (other than a company) or an unincorporated body of persons, any officer of the body or any person for the time being performing the functions of an officer of the body,

and references to a charity trustee of a charitable organisation shall be construed as including references to a trustee of a charitable trust;

“chief executive” has the meaning assigned to it by section 19;

“company” means a company established under the Companies Acts;

“constitution” means the rules (whether in writing or not) governing the administration and control of a charitable organisation and that regulate its activities, and includes—

(a) in the case of a charitable organisation consisting of trustees of a charitable trust, the deed of trust establishing the charitable trust,

(b) in the case of a charitable organisation that is a company, the memorandum and articles of association of the company,

(c) in the case of a charitable organisation that is a body corporate other than a company, the charter, statute or other like instrument by which it is established, and

(d) in the case of a charitable organisation that is an unincorporated body of persons, the rules of the body,

but does not include any enactment or rule of law applicable to the carrying on of the activities of the organisation;

“dissolved body” has the meaning assigned to it by section 81;

“education body” means—

F1[(a) an education and training board,]

(b) a recognised school within the meaning of the Act of 1998,

(c) a management committee established for the purposes of section 37 of the Act of 1998,

(d) a parents’ association established in accordance with section 26 of the Act of 1998,

(e) a student council established in accordance with section 27 of the Act of 1998,

F2[(f) a designated institution of higher education within the meaning of the Higher Education Authority Act 2022 that falls under paragraph (a) of section 53(1) of that Act, or]

(g) a body established solely for the purpose of funding not more than one such institution of higher education;

“EEA Agreement” has the same meaning as it has in the European Communities (Amendment) Act 1993;

“EEA state” means—

(a) a member state of the European Communities (other than the State), or

(b) a state (other than a member state of the European Communities) that is a contracting party to the EEA Agreement;

“establishment day” shall be construed in accordance with section 12;

“excluded body” means—

(a) a political party, or a body that promotes a political party or candidate,

(b) a body that promotes a political cause, unless the promotion of that cause relates directly to the advancement of the charitable purposes of the body,

(c) an approved body of persons within the meaning of section 235 of the Taxes Consolidation Act 1997,

(d) a trade union or a representative body of employers,

(e) a chamber of commerce, or

(f) a body that promotes purposes that are—

(i) unlawful,

(ii) contrary to public morality,

(iii) contrary to public policy,

(iv) in support of terrorism or terrorist activities, whether in the State or outside the State, or

(v) for the benefit of an organisation, membership of which is unlawful;

“judicial office in the Superior Courts” means the office of judge of the High Court F3[, the office of judge of the Court of Appeal] or the office of judge of the Supreme Court;

“local authority” has the same meaning as it has in the Local Government Act 2001;

“material interest” shall be construed in accordance with section 2(3) of the Ethics in Public Office Act 1995;

“Minister” means the Minister for Community, Rural and Gaeltacht Affairs;

“personal connection” shall be construed in accordance with subsection (2);

“prescribed” means prescribed by regulations made by the Minister;

“public benefit” shall be construed in accordance with section 3;

“record” includes, in addition to any record in writing—

(a) a plan, chart, map, drawing, diagram, pictorial or graphic image,

(b) a disc, tape, soundtrack or other device in which information, sounds or signals are embodied so as to be capable (with or without the aid of some other instrument) of being reproduced in legible or audible form,

(c) a film, tape or other device in which visual images are embodied so as to be capable (with or without the aid of some other instrument) of being reproduced in visual form, and

(d) a photograph;

“register” has the meaning assigned to it by section 39, and “registered” shall be construed accordingly;

“registered charitable organisation” means—

(a) a charitable organisation that is registered in the register, or

(b) a charitable organisation that, by virtue of section 40, is deemed to be registered in the register;

“registration number” has the meaning assigned to it by section 40(6)(e);

“Tribunal” has the meaning assigned to it by section 75.

(2) (a) For the purposes of this Act—

(i) a person is connected with an individual if that person is a parent, brother, sister, spouse, grandparent or grandchild of the individual or a child of the spouse of the individual,

(ii) a person, in his or her capacity as a trustee of a trust, is connected with an individual if that individual, or any of that individual’s children, or any body corporate that that individual controls is a beneficiary of the trust,

(iii) a person is connected with any person with whom he or she is in partnership,

(iv) a person is connected with any person by whom he or she is employed under a contract of service,

(v) a body corporate is connected with another person if that person has control of it or if that person and persons connected with that person together have control of it, and

(vi) any two or more persons acting together to secure or exercise control of a body corporate shall be treated in relation to that body corporate as connected with one another and with any person acting on the directions of any of them to secure or exercise control of the body corporate.

(b) In this subsection “control” has the meaning assigned to it by section 11 of the Taxes Consolidation Act 1997, and cognate words shall be construed accordingly.