Charities Act 2009
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.
Annotations
Amendments:
F18
Deleted by Charities (Amendment) Act 2024 (21/2024), s. 8(a), (c)(iv), not commenced as of date of revision.
F19
Substituted by Charities (Amendment) Act 2024 (21/2024), s. 8(b), (c)(i), (c)(ii)(II), (c)(iii)(II), (vi), not commenced as of date of revision.
F20
Inserted by Charities (Amendment) Act 2024 (21/2024), s. 8(c)(ii)(I), (iii)(I), (v), (d), not commenced as of date of revision.
Modifications (not altering text):
C6
Prospective affecting provision: subss. (2), (6) amended, subs. (4) substituted, subss. (7)-(13) inserted by Charities (Amendment) Act 2024 (21/2024), s. 8(a)-(d), not commenced as of date of revision.
40.— …
(2) The Authority may request the Revenue Commissioners to provide it with all such information in the possession F18[…] 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.
…
F19[(4) The Authority may, by notice in writing, require a charitable organisation to which subsection (1) applies to provide it, not later than 14 days after the date of the notice, or such longer period as the Authority may specify, with all or any of the information, particulars or documents that the organisation would be required to so provide if it were an applicant under section 39.]
…
(6) The Authority shall, as soon as practicable after receiving information pursuant to a request under subsection (2) or a requirement under F19[subsection (4)] 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 F20[or the United Kingdom]), or
(iii) is established in an EEA state F20[or the United Kingdom] and that has a principal place of business in the State,
the name of the F19[charitable organisation and its principal place] of business in the State,
(b) in the case of a charitable organisation that—
(i) is established in an EEA state F20[or the United Kingdom], 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 F19[in the state specified in subparagraph (i)],
(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, F18[…]
F20[(fa) the constitution of the charitable organisation, and]
(g) such other F19[information] as the Authority considers appropriate.
F20[(7) A charitable organisation that is deemed to be registered under subsection (1) shall, as soon as may be, notify the Authority in writing where—
(a) information or a particular entered in the register in accordance with subsection (6) ceases to be correct,
(b) information or a particular provided to the Authority in respect of a charity trustee ceases to be correct,
(c) it is proposed to wind up the charitable organisation or to cease its operations, or
(d) there is a resignation or appointment of a charity trustee.
(8) A notification under subsection (7) shall be in such form as may be specified by the Authority and shall be accompanied by the following particulars—
(a) in the case of a notification pursuant to paragraph (c) of subsection (7), by—
(i) a statement of the assets and liabilities of the charitable organisation, and
(ii) particulars of any proposed transfer of the assets of the charitable organisation,
or
(b) in the case of a notification pursuant to paragraph (d) of subsection (7), by the declaration referred to in section 39(5)(da)(ii) in respect of the appointment of a new charity trustee.
(9) Without prejudice to the generality of subsection (8), the Authority may, following a notification under subsection (7), require the charitable organisation to provide it with specified information or documents within such period as the Authority may specify.
(10) A person who, in purported compliance with this section, knowingly or recklessly provides information or a particular to the Authority that is false or misleading in a material respect, or who believes any such information or particular when provided by him or her, in purported compliance with this section, not to be true, shall be guilty of an offence.
(11) Where, in relation to a charitable organisation that is a body corporate, there is a contravention of subsection (4) or (7), the body corporate shall be guilty of an offence.
(12) Where, in relation to a charitable organisation, there is a contravention of subsection (4) or (7), the charity trustees shall each be guilty of an offence.
(13) Subsections (7) to (9) do not apply to an education body.]