C9

Prospective affecting provision: subss. (1)-(3), (11) amended, subss. (1A), (5A), (13)-(15) inserted, subss. (4), (5) substituted, subss. (6)-(8) deleted by Charities (Amendment) Act 2024 (21/2024), s. 11(a)-(k), not commenced as of date of revision.

44.— (1) Where the Authority, after consultation with the Garda Síochána, is of opinion that a body that is deemed to be registered in the register by virtue of section 40 is or has become an excluded body by virtue of its promoting purposes that are—

(a) unlawful,

(b) contrary to public morality,

(c) contrary to public policy,

(d) in support of terrorism or terrorist activities, or

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

F25[it shall, on the specified date, remove from the register all of the information entered in relation to that body and the body shall, thereupon, cease to be deemed to be so registered].

F26[(1A) Where, in relation to a charitable organisation that is deemed to be registered in the register by virtue of section 40, the Revenue Commissioners notify the Authority that the charitable organisation is no longer entitled to an exemption referred to in section 40(1)(a), the Authority shall remove from the register all of the information entered in relation to that organisation and the organisation shall, thereupon, cease to be deemed to be so registered.]

(2) Where the name of a charitable organisation that is deemed to be registered in the register by virtue of section 40 is changed in contravention of section 42(2), F25[the Authority shall, on the specified date, remove from the register all of the information entered in relation to that organisation and the organisation shall, thereupon, cease to be deemed to be so registered].

F26[(2A) Where a charitable purpose is changed or a specified clause is amended in contravention of section 42A(3), the Authority shall, on the specified date, remove from the register all of the information entered in relation to that organisation and the organisation shall, thereupon, cease to be deemed to be so registered.]

(3) If a body corporate that is deemed to be registered in the register by virtue of section 40 is convicted on indictment of an offence, F25[the Authority shall, on the specified date, remove from the register all of the information entered in relation to that body and the body shall, thereupon, cease to be deemed to be so registered].

F25[(4) Where, in relation to a charitable organisation that is deemed to be registered in the register by virtue of section 40, the Authority is satisfied that there has been a contravention of—

(a) section 40(7), 47, 48, 50 or 52, or

(b) a direction under section 50 or 51,

the Authority shall, on the specified date, remove from the register all of the information entered in relation to that organisation and the organisation shall, thereupon, cease to be deemed to be so registered.

(5) If a charitable organisation that is deemed to be registered in the register by virtue of section 40 fails to comply with—

(a) a requirement of the Authority under section 40(4), or

(b) a direction of the Authority under section 53 or 66A(3),

the Authority shall, on the specified date, remove from the register all of the information entered in relation to that organisation and the organisation shall, thereupon, cease to be deemed to be so registered.]

F26[(5A) Where the Authority is of the opinion that a body that is deemed to be registered in the register—

(a) is not a charitable organisation, or

(b) has been wound up or has otherwise ceased to operate,

the Authority shall, on the specified date, remove from the register all of the information entered in relation to that organisation and the organisation shall, thereupon, cease to be deemed to be so registered.]

(6) F27[…]

(7) F27[…]

(8) F27[…]

(9) If a charity trustee of a body that is deemed to be registered in the register by virtue of section 40 ceases to be qualified for the position of charity trustee by virtue of section 55, the Authority may apply to the High Court for an order authorising the Authority to inform the body by notice in writing that the body is no longer deemed to so registered, and, upon such an application, the High Court may make such an order if it considers it appropriate in all of the circumstances.

(10) Upon the service of a notice under subsection (9), the body to which the notice applies shall cease to be deemed to be registered in the register.

(11) A body that, in accordance with this section, has ceased to be deemed to be registered in the register shall not, before the expiration of one year, or such shorter period as the Minister may determine, from the date of its ceasing to be so registered, be eligible to apply to be registered, and the Authority shall not, before such expiration, perform any functions in relation to that organisation under F25[section 39(7)].

F25[(12) Where, in accordance with this section, a body ceases to be deemed to be registered in the register, the Authority shall enter in the register a statement that the body has ceased to be deemed to be a registered charitable organisation and a statement of the reasons therefor.]

F26[(13) A statement entered in the register under subsection (12) shall remain in the register for so long as the Authority considers appropriate.

(14) The Authority may publish, in such manner as it considers appropriate, a list of bodies that are no longer deemed to be registered pursuant to this section.

(15) In this section, “specified date” means where the High Court confirms, pursuant to section 45A(3), the decision of the Authority to remove the charitable organisation from the register, the date of the Court’s decision or such later date as the Court may specify in accordance with section 45A(8).]