Archive by Category

Countries: Ireland

    Preserving Civic Space for Climate Activists

    June 4, 2020

    This briefer, presented by ICNL and ECNL, outlines some of the common legal and extralegal measures used to target civil society actors working on climate justice. Many of these measures violate international and regional law, and threaten civil society’s ability to function and find solutions to urgent global environmental challenges.

    Institute for Democracy and Electoral Assistance: COVID-19 and Elections

    April 4, 2020

    The Institute for Democracy and Electoral Assistance (IDEA) is maintaining a list of the current elections schedule and plans during the COVID-19 pandemic response, as reported by electoral management bodies and news media across the world. Their list is not comprehensive but represents a snapshot of decisions and events across the globe.

    Future Trend Report: Emerging Technology

    February 25, 2020

    This briefing explores the trends in emerging digital technology most likely to shape civic space, and opportunities for civil society advocates to mitigate and capitalize on the changes ahead. It is one in a series commissioned by ICNL as a part of its Civic Space 2040 initiative to help inform civic space advocates about the opportunities and challenges ahead.

    Future Trend Report: Climate Change

    February 25, 2020

    This briefing explores how states’ responses to the climate crisis over the next two decades will affect civic space for a range of established and new civic actors. It is one in a series commissioned by ICNL as a part of its Civic Space 2040 initiative to help inform civic space advocates about the opportunities and challenges ahead.

    Handbook on Registering a Civil Society Organisation

    October 1, 2018

    This handbook - published by the European Center for Not-for-Profit Law in partnership with ICNL, Dentons and DLA Piper - provides comparative information on incorporation and operation in 10 selected countries in Europe and Middle East and North Africa (MENA) region: Belgium, Czechia, Estonia, Georgia, Germany, Ireland, Lebanon, Sweden, Tunisia and Turkey.

    At the Intersection of Security and Regulation

    March 14, 2018

    This 2018 report by the Human Security Collective and ECNL examines the phenomenon of “de-risking,” explores its linkages to AML/CFT, the SDGs, and other global policy goals, and discusses its effects in the cases of Brazil, Mexico, and Ireland.

    Understanding the Drivers of De-Risking and the Impact on Civil Society Organizations

    March 1, 2018

    This report by the European Center for Not-for-Profit Law and the Human Security Collective addresses how bank de-risking and financial access issues – inordinate delays in cash transfers, onerous due-diligence requirements, inability to open bank accounts and arbitrary closure of bank accounts – affects CSOs.

    The Regulatory Framework for Fundraising in Europe

    November 1, 2017

    The past decade has seen a number of European countries revisit their regulatory framework on not-for-profit fundraising.

    Lottery Proceeds for CSO work

    June 1, 2016

    The European Center for Not-for-Profit Law (ECNL) was commissioned by the TACSO project to prepare a comparative analysis on the distribution of lottery proceeds for CSOs.

    OSCE Human Rights Handbook on Policing Assemblies

    March 11, 2016

    This handbook by the Organization for Security and Co-operation in Europe (OSCE) aims to provide guidance for the police in facilitating the right to assemble peacefully.

    The Impact, Legitimacy, and Effectiveness of EU Counter-Terrorism

    January 6, 2016

    This report assesses EU counter-terrorism efforts since 2001 and sets forth a number of relevant recommendations.

    Report on the Monitoring of Freedom of Peaceful Assembly in Selected OSCE Participating States (May 2013 – July 2014)

    December 17, 2014

    This report presents the findings of the monitoring of public events undertaken by the Office for Democratic Institutions and Human Rights (ODIHR) of the Organization for Security and Co-operation in Europe (OSCE) in selected OSCE participating States between May 2013 and July 2014.

    New Practices in Raising Domestic Funds by CSOs in Europe

    September 17, 2014

    This 2014 paper by the European Center for Not-for-Profit Law focuses on opportunities to enhance CSOs’ financial sustainability by raising funds from private domestic sources and through indirect state support mechanisms.

    Council of Europe Guide to Human Rights for Internet Users

    April 16, 2014

    The Internet has radically transformed the way we access information and communicate - creating new opportunities for strengthening democracy.

    Prescribing the Policies and Guidelines in the Issuance of Tax Exemption Rulings to Qualified Non-Stock, Non-Profit Corporations and Associations Under Section 30 of the National Internal Revenue Code of 1997, As Amended

    November 2, 2013

    1 REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE Quezon City July 22, 2013 REVENUE MEMORANDUM ORDER NO. 20 -2013 SUBJECT : […]

    Consultation on Implementation of Charities Act

    November 2, 2013

    1 C ONSULTATION ON IMPLEMENTATION OF CHARITIES ACT 2009 S UMMARY REPORT FOR PUBLICATION OF RESPONSES RECEIVED This document provides a summary of the submissions […]

    Report on the Monitoring of Freedom of Peaceful Assembly in Selected OSCE Participating States (May 2011–June 2012)

    November 9, 2012

    This report presents the findings of the monitoring of public events undertaken by the Office for Democratic Institutions and Human Rights (ODIHR) of the Organization for Security and Co-operation in Europe (OSCE) in selected OSCE participating States between May 2011 and June 2012.

    Volunteering Infrastructure in Europe

    September 18, 2012

    This publication from the European Volunteer Centre (CEV) details the physical structures, support mechanisms, human resources, knowledge, research and sustainable funding, made available to support volunteers and volunteer organizations in 29 European countries.

    Exploring Transparency and Accountability

    December 14, 2011

    With the strings tightening on government purses across Europe and the role and influence of non-profit organisations growing, a number of questions have been raised concerning the legitimacy of foundations in particular and whether existing public regulation and self-regulatory frameworks are enough to ensure that the sector is open and held accountable.

    Charities Act

    December 1, 2011

    This document has been provided by the International Center for Not-for-Profit Law (ICNL). ICNL is the leading source for information on th e legal environment […]

    Companies Amendment Act

    December 1, 2011

    This document has been provided by the International Center for Not-for-Profit Law (ICNL). ICNL is the leading source for information on th e legal environment […]

    Companies Act

    December 1, 2011

    This document has been provided by the International Center for Not-for-Profit Law (ICNL). ICNL is the leading source for information on th e legal environment […]

    Annual Report of the Commissioners of Charitable Donations and Bequests

    December 1, 2011

    This document has been provided by the International Center for Not-for-Profit Law (ICNL). ICNL is the leading source for information on th e legal environment […]

    Country Report for Ireland: NGO Laws and Regulations

    December 1, 2011

    This document has been provided by the International Center for Not-for-Profit Law (ICNL). ICNL is the leading source for information on th e legal environment […]

    Industrial and Provident Societies Act

    December 1, 2011

    This document has been provided by the International Center for Not-for-Profit Law (ICNL). ICNL is the leading source for information on th e legal environment […]

    Stamp Duties Consolidation Act

    December 1, 2011

    This document has been provided by the International Center for Not-for-Profit Law (ICNL). ICNL is the leading source for information on th e legal environment […]

    Taxes Consolidation Act

    December 1, 2011

    This document has been provided by the International Center for Not-for-Profit Law (ICNL). ICNL is the leading source for information on th e legal environment […]

    Value Added Tax Act

    December 1, 2011

    This document has been provided by the International Center for Not-for-Profit Law (ICNL). ICNL is the leading source for information on th e legal environment […]

    Book Review: Charity Law Matters

    December 1, 2011

    This document has been provided by the International Center for Not-for-Profit Law (ICNL). ICNL is the leading source for information on th e legal environment […]

    Case Notes

    December 1, 2011

    This document has been provided by the International Center for Not-for-Profit Law (ICNL). ICNL is the leading source for information on th e legal environment […]

    Charities Act

    December 1, 2011

    Tithe an Oireachtais An Comhchoiste um Dhlí agus Ceart, Cosaint agus Comhionannas Tuarascáil maidir leis an Athbhreithniú ar an Acht Carthanas, 2009 Samhain 2015 ___________________________ […]

    Constitution

    December 1, 2011

    This document has been provided by the International Center for Not-for-Profit Law (ICNL). ICNL is the leading source for information on th e legal environment […]

    Friendly Societies Act

    December 1, 2011

    This document has been provided by the International Center for Not-for-Profit Law (ICNL). ICNL is the leading source for information on th e legal environment […]

    The Law and Taxation of Charities

    December 1, 2011

    This document has been provided by the International Center for Not-for-Profit Law (ICNL). ICNL is the leading source for information on th e legal environment […]

    Report of the Advisory Group on Charities / Fundraising Legislation

    December 1, 2011

    This document has been provided by the International Center for Not-for-Profit Law (ICNL). ICNL is the leading source for information on th e legal environment […]

    OSCE Handbook on Monitoring Freedom of Peaceful Assembly

    February 25, 2011

    This handbook was produced by the OSCE Office for Democratic Institutions and Human Rights (ODIHR) as a guide for civil society organizations that might initiate independent monitoring of peaceful assemblies in their own country.

    OSCE Guidelines on Freedom of Peaceful Assembly

    October 25, 2010

    These guidelines by the Organization for Security and Co-operation in Europe (OSCE) offer a practical toolkit for legislators and practitioners responsible for implementing laws by drawing on good-practice examples from national legislations in European and OSCE participating States and the case-law of the European Court of Human Rights to illustrate the various legislative options used to regulate issues pertaining to the freedom of assembly.

    Cross-Border Issues in the Regulation of Charities Experiences from the UK and Ireland

    May 1, 2009

    The International Journal of Not-for-Profit Law Volume 11, Issue 3, May 2009 Europe: Issues in Charity Regulation Drawing on the specific experience of the three […]

    Charity Law and Social Inclusion: An International Study

    July 1, 2007

    The International Journal of Not-for-Profit Law Volume 9, Issue 3, July 2007 By Kerry O’Halloran Routledge. 437 pp. $150 Reviewed by David Robinson 1 Kerry […]

    A Comparative Overview of Public Benefit Status in Europe

    June 13, 2007

    This 2007 publication from the European Center for Not-for-Profit Law presents an overview of European practices for regulating organizations with public benefit status.

    A Comparative Analysis of European Practices of NGO-Government Cooperation

    March 13, 2004

    A paper by ECNL offering a European perspective on policies and practices regarding NGO-Government cooperation in EU member states and other Central and Eastern European countries.

    Charity Law Review in Ireland and the Challenges for the State/Third Sector Partnership

    September 1, 2002

    The International Journal of Not-for-Profit Law Volume 5, Issue 1, September 2002 By Kerry J. O’Halloran* Introduction Ireland has a particularly rich and diverse range […]

    Country Reports: Western Europe

    September 1, 2001

    The International Journal of Not-for-Profit Law Volume 4, Issue 1, September 2001 Austria The Role of Foundations in Civil Society – But Not in Austria […]

    Country Reports: Western Europe

    December 1, 2000

    The International Journal of Not-for-Profit Law Volume 3, Issue 2, December 2000 Belgium Belgian Non-Profit Associations and Belgian International Associations Lose Belgian Nationality and Residency […]

    Charity Law

    September 1, 2000

      The International Journal of Not-for-Profit Law Volume 3, Issue 1, September 2000 By Kerry O’Halloran Reviewed by ICNL Staff Dr. Kerry O’Halloran, who is […]

    Case Notes: Western Europe

    December 1, 1999

    The International Journal of Not-for-Profit Law Volume 2, Issue 2, December 1999 Ireland Case 98042 – Mr. John Burns of The Sunday Times Newspaper and […]

    Country Reports: Western Europe

    March 1, 1999

    The International Journal of Not-for-Profit Law Volume 1, Issue 3, March 1999 Regional European Union In reply to a question concerning the possibility of reducing […]

    Country Reports: Western Europe

    December 1, 1998

    The International Journal of Not-for-Profit Law Volume 1, Issue 2, December 1998 Regional European Union On 13 March 1998 the European Commission decided formally to […]

    Revenue Commissioners v Sisters of Charity of the Incarnate Word

    December 1, 1998

    The International Journal of Not-for-Profit Law Volume 1, Issue 2, December 1998 A recent Irish tax case, Revenue Commissioners v Sisters of Charity of the […]

    Country Reports: Western Europe

    September 1, 1998

    The International Journal of Not-for-Profit Law Volume 1, Issue 1, September 1998 Region; England and Wales; Germany; Ireland; Italy REGIONAL REPORT Tax Legislation The Europhil […]