Charities Act

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 for civil society and public
participation. Since 1992, ICNL has served as a resource to civil society leaders, government
officials, and the donor community in over 90 countries.

Visit ICNL’s Online Library at
https://www.icnl.org/knowledge/library/index.php
for further resources and research from countries all over the world.

Disclaimers Content. The information provided herein is for general informational and educational purposes only. It is not intended and should not be
construed to constitute legal advice. The information contai ned herein may not be applicable in all situations and may not, after the date of
its presentation, even reflect the most current authority. Noth ing contained herein should be relied or acted upon without the benefit of legal
advice based upon the particular facts and circumstances pres ented, and nothing herein should be construed otherwise.
Translations. Translations by ICNL of any materials into other languages are intended solely as a convenience. Translation accuracy is not
guaranteed nor implied. If any questions arise related to the accuracy of a translation, please refer to the original language official version of
the document. Any discrepancies or differences created in the tr anslation are not binding and have no legal effect for compliance or
enforcement purposes.
Warranty and Limitation of Liability. Although ICNL uses reasonable efforts to include ac curate and up-to-date information herein, ICNL
makes no warranties or representations of any kind as to its a ccuracy, currency or completeness. You agree that access to and u se of this
document and the content thereof is at your own risk. ICNL discl aims all warranties of any kind, express or implied. Neither ICNL nor any
party involved in creating, producing or delivering this document shall be liable for any damages whatsoever arising out of access to, use of
or inability to use this document, or any e rrors or omissions in the content thereof.

————————
Number6of2009
————————
CHARITIES ACT 2009
————————
ARRANGEMENT OF SECTIONS
PART 1
Preliminary and General
Section
1. Short title and commencement.
2. Interpretation.
3. Charitable purpose.
4. Orders and regulations.
5. Expenses.
6. Review of operation of Act.
7. Exemption from liability to pay tax.
8. Act not to apply to certain trusts.
9. Service of documents.
10. Offences.
11. Repeals.
PART 2
Charities Regulatory Authority
12. Establishment Day.
13. Establishment of Charities Regulatory Authority.
14. Functions of Authority.
15. Directions of Minister.
16. Grants to Authority.
1

2
[No.6.] [2009.]Charities Act2009.
17. Borrowings by Authority.
18. Recovery of expenses of Authority.
19. Chief executive.
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.
24. Staff.
25. Transfer of staff to Authority.
26. Superannuation.
27. Disclosure of information relating to offences under Act.
28. Disclosure of information by Authority where it suspects
commission of offence.
29. Strategy statement.
30. Accounts of Authority.
31. Annual report.
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.
36. Consultative panels.
37. Directions from Minister concerning consultative panels.
38. Transfer of functions of Attorney General to Authority.
PART 3
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.

[2009.] [No.6.] Charities Act2009.
44. Determination that charitable organisation to whichsection
40applies no longer deemed to be registered.
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.
52. Annual reports.
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 char-
ity trustee.
58. Consequences of acting under direction of person not quali-
fied 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.
63. False statements.
PART 4
Protection of Charitable Organisations
64. Investigation of affairs of charitable organisation.
65. Production of documents and evidence on investigation.
66. Inspector’s reports.
67. Expenses of investigation of affairs of charitable
organisation.
68. Power of Authority to require production of documents.
69. Entry and search of premises.
3

4
[No.6.] [2009.]Charities Act2009.
70. Provision for security of information.
71. Inspector’s reports to be evidence.
72. Saving for privileged information.
73. Intermediate sanctions.
74. Protection of charitable organisations.
PART 5
Charity Appeals Tribunal
75. 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.
80. Appeal from the Tribunal.
PART 6
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.
84. Transfer of rights and liabilities, and continuation of leases,
licences and permissions granted by dissolved body.
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.
PART 7
Miscellaneous
89. Permission to enter into certain agreements with charity trus-
tees 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.

[2009.] [No.6.] Charities Act2009.
93. Provision for non-cash collections and related matters under
Act of 1962.
94. Duties of collectors.
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.
99. Sale of Mass cards.
SCHEDULE 1
Charities Regulatory Authority
SCHEDULE 2
Repeals
————————
5

6
[No.6.] [2009.]Charities Act2009.
Acts Referred to
Capital Acquisitions Tax Consolidation Act 2003 2003, No. 1
Central Bank Act 1971 1971, No. 24
Central Bank Act 1997 1997, No. 8
Charities Act 1961 1961, No. 17
Companies Act 1990 1990, No. 33
Companies Acts
Comptroller and Auditor General (Amendment) Act 1993 1993, No. 8
Criminal Justice (Theft and Fraud Offences) Act 2001 2001, No. 50
Education Act 1998 1998, No. 51
Ethics in Public Office Act 1995 1995, No. 22
European Communities (Amendment) Act 1993 1993, No. 25
European Parliament Elections Act 1997 1997, No. 2
Gaming and Lotteries Act 1956 1956, No. 2
Higher Education Authority Act 1971 1971, No. 22
Institutes of Technology Act 2006 2006, No. 25
Investment Intermediaries Act 1995 1995, No. 11
Local Government Act 2001 2001, No. 37
Markets in Financial Instruments and Miscellaneous Pro-
visions Act 2007 2007, No. 37
Minimum Notice and Terms of Employment Acts 1973
to 2005
Organisation of Working Time Act 1997 1997, No. 20
Pensions Acts 1990 to 2002
Protection of Employees (Part-Time Work) Act 2001 2001, No. 45
Redundancy Payments Acts 1967 to 2007
Stamp Duties Consolidation Act 1999 1999, No. 31
Street and House to House Collections Act 1962 1962, No. 13
Street Trading Act 1926 1926, No. 15
Taxes Consolidation Act 1997 1997, No. 39
Terms of Employment (Information) Act 1994 1994, No. 5
Unfair Dismissals Act 1977 1977, No. 10
Unfair Dismissals Acts 1977 to 2007
Vocational Education Act 1930 1930, No. 29

————————
Number6of2009
————————
CHARITIES ACT 2009
————————
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 tU´
DARA´
S RIALA´
LA
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 CHARI-
TABLE ORGANISATIONS AND CHARITABLE TRUSTS;
TO PROVIDE FOR THE REGISTRATION OF CHARI-
TABLE 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:
PART 1
Preliminary and General
1.—(1) This Act may be cited as the Charities Act 2009.
(2) This Act shall come into operation on such day or days as the
Minister may appoint by order or orders either generally or with
reference to any particular purpose or provision and different days
may be so appointed for different purposes or provisions, and for
the repeal of different provisions of the Charities Act 1961 effected
bysection 11.
7
Short title and
commencement.

Pt.1
Interpretation.
8
[No.6.] [2009.]Charities Act2009.
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 bysection 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 com-
munity, 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 withsection 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 withsection 89;
“charity trustee” includes—

[2009.] [No.6.] Charities Act2009.
(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 cor-
porate (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 bysection 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 trus-
tees 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 cor-
porate 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 unincor-
porated 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 bysection 81;
“education body” means—
(a) a vocational education committee established by section 7
of the Vocational Education Act 1930,
(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,
(f) an institution of higher education within the meaning of
the Higher Education Authority Act 1971 (amended by
section 52 of the Institutes of Technology Act 2006), or
(g) a body established solely for the purpose of funding not
more than one such institution of higher education;
9Pt.1 S.2

Pt.1 S.2
10 [No.6.] [2009.]Charities Act2009.
“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 withsection 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 pro-
motion 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 or the office of judge of the Supreme Court;
“local authority” has the same meaning as it has in the Local Govern-
ment 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 Gael-
tacht Affairs;
“personal connection” shall be construed in accordance withsubsec-
tion (2);
“prescribed” means prescribed by regulations made by the Minister;
“public benefit” shall be construed in accordance withsection 3;

[2009.] [No.6.] Charities Act2009.
“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 infor-
mation, sounds or signals are embodied so as to be cap-
able (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 bysection 39, and “regis-
tered” 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 ofsection 40,is
deemed to be registered in the register;
“registration number” has the meaning assigned to it bysection
40(6)(e);
“Tribunal” has the meaning assigned to it bysection 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 corpor-
ate 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 direc-
tions of any of them to secure or exercise control of
the body corporate.
11Pt.1 S.2

Pt.1 S.2
Charitable purpose.
12
[No.6.] [2009.]Charities Act2009.
(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.
3.—(1) For the purposes of this Act each of the following shall,
subject tosubsection (2), be a charitable purpose:
(a) the prevention or relief of poverty or economic hardship;
(b) the advancement of education;
(c) the advancement of religion;
(d) any other purpose that is of benefit to the community.
(2) A purpose shall not be a charitable purpose unless it is of
public benefit.
(3) Subject tosubsection (4), a gift shall not be of public benefit
unless—
(a) it is intended to benefit the public or a section of the
public, and
(b) in a case where it confers a benefit on a person other than
in his or her capacity as a member of the public or a
section of the public, any such benefit is reasonable in all
of the circumstances, and is ancillary to, and necessary,
for the furtherance of the public benefit.
(4) It shall be presumed, unless the contrary is proved, that a gift
for the advancement of religion is of public benefit.
(5) The Authority shall not make a determination that a gift for
the advancement of religion is not of public benefit without the con-
sent of the Attorney General.
(6) A charitable gift for the purpose of the advancement of
religion shall have effect, and the terms upon which it is given shall
be construed, in accordance with the laws, canons, ordinances and
tenets of the religion concerned.
(7) In determining whether a gift is of public benefit or not,
account shall be taken of—
(a) any limitation imposed by the donor of the gift on the class
of persons who may benefit from the gift and whether
or not such limitation is justified and reasonable, having
regard to the nature of the purpose of the gift, and
(b) the amount of any charge payable for any service provided
in furtherance of the purpose for which the gift is given
and whether it is likely to limit the number of persons or
classes of person who will benefit from the gift.
(8) A limitation referred to insubsection (7)shall not be justified
and reasonable if all of the intended beneficiaries of the gift or a
significant number of them have a personal connection with the
donor of the gift.
(9) There shall be no appeal to the Tribunal from a determination
of the Authority to whichsubsection (5)applies.

[2009.] [No.6.] Charities Act2009.
(10) For the purposes of this section, a gift is not a gift for the
advancement of religion if it is made to or for the benefit of an
organisation or cult—
(a) the principal object of which is the making of profit, or
(b) that employs oppressive psychological manipulation—
(i) of its followers, or
(ii) for the purpose of gaining new followers.
(11) In this section “purpose that is of benefit to the com-
munity” includes—
(a) the advancement of community welfare including the
relief of those in need by reason of youth, age, ill-health,
or disability,
(b) the advancement of community development, including
rural or urban regeneration,
(c) the promotion of civic responsibility or voluntary work,
(d) the promotion of health, including the prevention or relief
of sickness, disease or human suffering,
(e) the advancement of conflict resolution or reconciliation,
(f) the promotion of religious or racial harmony and harmoni-
ous community relations,
(g) the protection of the natural environment,
(h) the advancement of environmental sustainability,
(i) the advancement of the efficient and effective use of the
property of charitable organisations,
(j) the prevention or relief of suffering of animals,
(k) the advancement of the arts, culture, heritage or sciences,
and
(l) the integration of those who are disadvantaged, and the
promotion of their full participation, in society.
4.—(1) The Minister may by regulations provide for any matter
referred to in this Act as prescribed or to be prescribed.
(2) Without prejudice to any provision of this Act, regulations
under this section may contain such incidental, supplementary and
consequential, provisions as appear to the Minister to be necessary
or expedient for the purposes of the regulations.
(3) Every order (other than an order undersection 1(2)or12)
and regulation made by the Minister under this Act shall be laid
before each House of the Oireachtas as soon as may be after it is
made and, if a resolution annulling the order or regulation is passed
by either such House within the next 21 days on which that House
13Pt.1 S.3
Orders and
regulations.

Pt.1 S.4
Expenses.
Review of
operation of Act.
Exemption from
liability to pay tax.
Act not to apply to
certain trusts.
Service of
documents.
14
[No.6.] [2009.]Charities Act2009.
sits after the order or regulation is laid before it, the order or regu-
lation shall be annulled accordingly, but without prejudice to the
validity of anything previously done thereunder.
5.—The expenses incurred by the Minister in the administration
of this Act shall, to such extent as may be sanctioned by the Minister
for Finance, be paid out of moneys provided by the Oireachtas.
6.—The Minister shall—
(a) not later than 5 years after the establishment day, com-
mence a review of the operation of this Act, and
(b) not later than 12 months after the expiration of the said 5
years, make a report to each House of the Oireachtas of
his or her findings and conclusions resulting from that
review.
7.—(1) Nothing in this Act shall operate to affect the law in
relation to the levying or collection of any tax or the determination
of eligibility for exemption from liability to pay any tax.
(2) The Revenue Commissioners shall not be bound by a determi-
nation of the Authority as to whether a purpose is of public benefit
or not in the performance by them of any function under or in con-
nection with—
(a) section 207, 208 or 609 of the Taxes Consolidation Act
1997,
(b) section 17 or 76 of the Capital Acquisitions Tax Consoli-
dation Act 2003, or
(c) section 82 of the Stamp Duties Consolidation Act 1999.
8.—This Act shall not apply to a trust the only property of which
consists of—
(a) shares in a qualifying company established for the pur-
poses of section 110 of the Taxes Consolidation Act 1997,
(b) shares in a company whose business consists solely of the
leasing of plant and machinery,
(c) dividends paid in respect of such shares, being dividends
that are not retained as part of the property of the trust
for more than 12 months, or
(d) any other distribution of cash or assets made in respect of
such shares, being cash or assets that are not retained as
part of the property of the trust for more than 12 months.
9.—(1) A notice or other document that is required to be served
on or given to a person under this Act shall be addressed to the
person concerned by name, and may be so served on or given to the
person in one of the following ways:
(a) by delivering it to the person;

[2009.] [No.6.] Charities Act2009.
(b) by leaving it at the address at which the person ordinarily
resides or, in a case in which an address for service has
been furnished, at that address; or
(c) by sending it by post in a prepaid registered letter to the
address at which the person ordinarily resides or, in a
case in which an address for service has been furnished,
to that address.
(2) For the purpose of this section, a company within the meaning
of the Companies Acts shall be deemed to be ordinarily resident
at its registered office, and every other body corporate and every
unincorporated body of persons shall be deemed to be ordinarily
resident at its principal office or place of business.
10.—(1) A person guilty of an offence under this Act shall be
liable—
(a) on summary conviction, to a fine not exceeding5,000 or
to imprisonment for a term not exceeding 12 months or
to both, or
(b) on conviction on indictment, to a fine not exceeding
300,000 or to imprisonment for a term not exceeding 10
years or to both.
(2) Where an offence under this Act is committed by a body cor-
porate and is proved to have been so committed with the consent or
connivance of or to be attributable to any neglect on the part of any
person, being a director, manager, secretary or other officer of the
body corporate, or a person who was purporting to act in such capa-
city, that person shall, as well as the body corporate, be guilty of an
offence and shall be liable to be proceeded against and punished as
if he or she were guilty of the first-mentioned offence.
(3) Summary proceedings for an offence under this Act may be
brought and prosecuted by the Authority.
(4) Where a person is convicted of an offence under this Act the
court shall order the person to pay to the Authority the costs and
expenses, measured by the court, incurred by the Authority in
relation to the investigation, detection and prosecution of the
offence, unless the court is satisfied that there are special and sub-
stantial reasons for not so doing.
11.—The Charities Act 1961 is repealed to the extent specified in
column (2)ofSchedule 2.
PART 2
Charities Regulatory Authority
12.—The Minister shall, by order, appoint a day to be the estab-
lishment day for the purposes of this Act.
15Pt.1 S.9
Offences.
Repeals.
Establishment Day.

Pt.2
Establishment of
Charities
Regulatory
Authority.
Functions of
Authority.
16
[No.6.] [2009.]Charities Act2009.
13.—(1) There shall stand established on the establishment day, a
body which shall, subject tosubsection (2), be known as an tU´
dara´
s
Riala´
la Carthanas or in the English language the Charities Regulat-
ory Authority (in this Act referred to as the “Authority”), to perform
the functions conferred on it by this Act.
(2) The Authority may, for operational purposes, describe itself
as An Riala´
la´
Carthanas or in the English language the Charities
Regulator.
(3) The provisions ofSchedule 1shall have effect in relation to
the Authority.
14.—(1) The general functions of the Authority shall be to—
(a) increase public trust and confidence in the management
and administration of charitable trusts and charitable
organisations,
(b) promote compliance by charity trustees with their duties
in the control and management of charitable trusts and
charitable organisations,
(c) promote the effective use of the property of charitable
trusts or charitable organisations,
(d) ensure the accountability of charitable organisations to
donors and beneficiaries of charitable gifts, and the
public,
(e) promote understanding of the requirement that charitable
purposes confer a public benefit,
(f) establish and maintain a register of charitable organ-
isations,
(g) ensure and monitor compliance by charitable organis-
ations with this Act,
(h) carry out investigations in accordance with this Act,
(i) encourage and facilitate the better administration and
management of charitable organisations by the provision
of information or advice, including in particular by way
of issuing (or, as it considers appropriate, approving)
guidelines, codes of conduct, and model constitutional
documents,
(j) carry on such activities or publish such information
(including statistical information) concerning charitable
organisations and charitable trusts as it considers
appropriate,
(k) provide information (including statistical information) or
advice, or make proposals, to the Minister on matters
relating to the functions of the Authority.
(2) The Authority shall have all such powers as are necessary or
expedient for the performance of its functions.
(3) Subject to this Act, the Authority shall be independent in the
performance of its functions.

[2009.] [No.6.] Charities Act2009.
(4) The Authority may perform any of its functions through or by
any member of the staff of the Authority duly authorised in that
behalf by the Authority.
15.—(1) The Minister may, in relation to the performance by the
Authority of its functions, give a direction in writing to the Authority
requiring it to comply with such policies of the Government as are
specified in the direction.
(2) The Minister may, in relation to the performance by the Auth-
ority of its functions undersection 39, give a direction in writing to
the Authority requiring it to comply with such matters specified in
the direction relating to—
(a) the maintenance of the register,
(b) the collection and collation of information for the purpose
of maintaining the register, or
(c) the entry into agreements with persons, other than chari-
table organisations, for the purpose of obtaining such
information.
(3) The Minister may, by direction in writing, amend or revoke a
direction under this section (including a direction under this
subsection).
(4) The Authority shall comply with a direction under this section.
16.—In each financial year, the Minister may, after consultation
with the Authority, advance to the Authority out of moneys pro-
vided by the Oireachtas such sums as the Minister may, with the
consent of the Minister for Finance, determine.
17.—The Authority may, with the consent of the Minister and the
Minister for Finance and subject to such conditions (if any) as they
may specify, from time to time, borrow money (whether on the
security of the assets of the Authority or not).
18.—Any costs or expenses incurred by the Authority in the man-
agement or administration or for the preservation or recovery of any
property vested in the Authority or otherwise in the execution of
this Act may be borne and deducted by the Authority from the estate
and funds of the charitable organisation in respect of which those
costs and expenses were incurred.
19.—(1) There shall be a chief executive officer of the Authority
(in this Act referred to as the “chief executive”).
(2) Subject tosubsections (4)and(5), the chief executive shall be
appointed by the Authority with the consent of the Minister.
(3) The chief executive may be removed from office by the Auth-
ority for stated reasons.
(4) The Minister may, before the establishment day, designate a
person to be appointed to be the first chief executive of the
Authority.
17Pt.2 S.14
Directions of
Minister.
Grants to
Authority.
Borrowings by
Authority.
Recovery of
expenses of
Authority.
Chief executive.

Pt.2 S.19
Functions of chief
executive.
Delegation of
functions of chief
executive.
Accountability of
chief executive to
Public Accounts
Committee.
18
[No.6.] [2009.]Charities Act2009.
(5) If, immediately before the establishment day, a person stands
designated by the Minister undersubsection (4), the Authority shall
appoint that person to be the first chief executive.
(6) The chief executive shall hold office upon and subject to such
terms and conditions (including terms and conditions relating to
remuneration, allowances and superannuation) as may be deter-
mined by the Authority with the approval of the Minister given with
the consent of the Minister for Finance.
(7) The chief executive shall not hold any other office or employ-
ment or carry on any business without the consent of the Authority.
20.—(1) The chief executive shall carry on and manage, and con-
trol generally, the administration of the Authority and perform such
other functions (if any) as may be determined by the Authority.
(2) The chief executive shall perform his or her functions subject
to such policies as may be determined from time to time by the Auth-
ority, and shall be accountable to the Authority for the efficient and
effective management of the Authority and for the due performance
of his or her functions.
(3) The chief executive may make proposals to the Authority on
any matter relating to its functions.
(4) The Authority may designate a member of the staff of the
Authority to perform the functions of chief executive in the absence
of the chief executive or where the position of chief executive is
vacant, and a member so designated shall in such absence or upon
such position being vacant perform those functions.
21.—(1) The chief executive may, with the consent of the Auth-
ority in writing, delegate any of his or her functions to a specified
member of staff of the Authority, and that member of staff shall be
accountable to the chief executive for the performance of the func-
tions so delegated.
(2) The chief executive shall be accountable to the Authority for
the performance of functions delegated by him or her in accordance
withsubsection (1).
(3) The chief executive may, with the consent of the Authority in
writing, revoke a delegation made in accordance with this section.
(4) In this section “functions” does not include a function del-
egated by the Authority to the chief executive subject to a condition
that the function shall not be delegated by the chief executive to
anyone else.
22.—(1) The chief executive shall, whenever required in writing
to do so by the Committee of Da´
il E´
ireann established under the
Standing Orders of Da´
il E´
ireann to examine and report to Da´
il

ireann on the appropriation accounts and reports of the Comptrol-
ler and Auditor General (in this section referred to as the
“Committee”), give evidence to that Committee in relation to—
(a) the regularity and propriety of the transactions recorded
or required to be recorded in any book or other record of
account subject to audit by the Comptroller and Auditor

[2009.] [No.6.] Charities Act2009.
General that the Authority is required by this Act to
prepare,
(b) the economy and efficiency of the Authority in the use of
its resources,
(c) the systems, procedures and practices employed by the
Authority for the purpose of evaluating the effectiveness
of its operations, and
(d) any matter affecting the Authority referred to in a special
report of the Comptroller and Auditor General under
section 11(2) of the Comptroller and Auditor General
(Amendment) Act 1993, or in any other report of the
Comptroller and Auditor General (in so far as it relates
to a matter specified inparagraph (a),(b)or(c)) that is
laid before Da´
il E´
ireann.
(2) In the performance of his or her duties under this section, the
chief executive shall not question or express an opinion on the merits
of any policy of the Government or a Minister of the Government
or on the merits of the objectives of such a policy.
23.—(1) In this section “Committee” means a Committee
appointed by either House of the Oireachtas or jointly by both
Houses of the Oireachtas (other than the Committee referred to in
section 22or the Committee on Members’ Interests of Da´
il E´
ireann
or the Committee on Members’ Interests of Seanad E´
ireann) or a
subcommittee of such a Committee.
(2) Subject tosubsection (3), the chief executive shall, at the
request in writing of a Committee, attend before it to give account
for the general administration of the Authority.
(3) The chief executive shall not be required to give account
before a Committee for any matter which is or has been or may at a
future time be the subject of proceedings before a court or Tribunal
in the State.
(4) Where the chief executive is of the opinion that a matter in
respect of which he or she is requested to give an account before a
Committee is a matter to whichsubsection (3)applies, he or she shall
inform the Committee of that opinion and the reasons for the
opinion and, unless the information is conveyed to the Committee at
a time when the chief executive is before it, the information shall be
so conveyed in writing.
(5) Where the chief executive has informed a Committee of his
or her opinion in accordance withsubsection (4)and the Committee
does not withdraw the request referred to insubsection (2)in so far
as it relates to a matter the subject of that opinion—
(a) the chief executive may, not later than 21 days after being
informed by the Committee of its decision not to do so,
apply to the High Court in a summary manner for deter-
mination of the question whether the matter is one to
whichsubsection (3)applies, or
(b) the Chairperson of the Committee may, on behalf of the
Committee, make such an application,
and the High Court shall determine the matter.
19Pt.2 S.22
Accountability of
chief executive to
other Oireachtas
Committees.

Pt.2 S.23
Staff.
Transfer of staff to
Authority.
Superannuation.
20
[No.6.] [2009.]Charities Act2009.
(6) Pending the determination of an application undersubsection
(5), the chief executive shall not attend before the Committee to give
account for the matter the subject of the application.
(7) If the High Court determines that the matter concerned is one
to whichsubsection (3)applies, the Committee shall withdraw the
request referred to insubsection (2), but if the High Court deter-
mines thatsubsection (3)does not apply, the chief executive shall
attend before the Committee to give account for the matter.
(8) In the performance of his or her duties under this section, the
chief executive shall not question or express an opinion on the merits
of any policy of the Government or a Minister of the Government
or on the merits of the objectives of such a policy.
24.—(1) The Authority shall appoint, with the consent of the
Minister given with the consent of the Minister for Finance, such and
so many persons to be members of the staff of the Authority as it
may from time to time determine.
(2) The terms and conditions of service of a member of the staff
of the Authority shall, with the consent of the Minister given with
the consent of the Minister for Finance, be such as may be deter-
mined from time to time by the Authority.
(3) There shall be paid by the Authority to the members of its
staff such remuneration and allowances as, from time to time, the
Authority, with the consent of the Minister given with the consent
of the Minister for Finance, determines.
25.—(1) Every person who immediately before the establishment
day was an officer of the Minister and was exclusively engaged in
the performance of functions on behalf of the dissolved body shall,
on the establishment day, become and be a member of the staff of
the Authority.
(2) Save in accordance with a collective agreement negotiated
with any recognised trade union or staff association concerned, a
person referred to insubsection (1)shall not, while in the service
of the Authority, be subject to less beneficial conditions of service
(including conditions in relation to tenure of office) or of remuner-
ation than the conditions of service (including conditions in relation
to tenure of office) or remuneration to which he or she was subject
immediately before the establishment day.
(3) In relation to persons transferred to the Authority undersub-
section (1), previous service with the dissolved body shall be reckon-
able for the purposes of, but subject to any exceptions or exclusions
in, the Redundancy Payments Acts 1967 to 2007, the Protection of
Employees (Part-Time Work) Act 2001, the Organisation of Work-
ing Time Act 1997, the Minimum Notice and Terms of Employment
Acts 1973 to 2005 and the Unfair Dismissals Acts 1977 to 2007.
26.—(1) As soon as may be after the establishment day, the Auth-
ority shall prepare and submit to the Minister a scheme or schemes
for the granting of superannuation benefits to or in respect of such
of its staff (including the chief executive) as the Authority shall
think fit.

[2009.] [No.6.] Charities Act2009.
(2) Every such scheme shall fix the time and conditions of retire-
ment for all persons to, or in respect of whom, superannuation
benefits are payable under the scheme, and different terms and con-
ditions may be fixed in respect of different classes of persons.
(3) The Authority may at any time prepare and submit to the
Minister a scheme amending or revoking a scheme previously sub-
mitted and approved under this section.
(4) A scheme or amending scheme submitted to the Minister
under this section shall, if approved by the Minister with the consent
of the Minister for Finance, be carried out by the Authority in
accordance with its terms.
(5) If any dispute arises as to the claim of any person to, or the
amount of, any superannuation benefit in pursuance of a scheme
under this section, such dispute shall be submitted to the Minister
who shall refer it to the Minister for Finance whose decision shall
be final.
(6) No superannuation benefit shall be granted by the Authority
to or in respect of any of its staff (including the chief executive) who
are members of a scheme under this section, nor shall any other
arrangement be entered into for the provision of any superannuation
benefit to such persons on their ceasing to hold office, other than in
accordance with such scheme or schemes submitted and approved
under this section or an arrangement approved by the Minister and
the Minister for Finance.
(7) The Minister shall cause every scheme submitted and
approved under this section to be laid before each House of the
Oireachtas as soon as may be after it is approved, and if either such
House within the next 21 days on which that House sits after the
scheme is laid before it, passes a resolution annulling the scheme,
the scheme shall be annulled accordingly, but without prejudice to
anything previously done thereunder.
(8) Where, in the period beginning on the establishment day and
ending immediately before the commencement of a scheme under
this section, a superannuation benefit falls due for payment to or in
respect of a person who was transferred to the staff of the Authority
undersection 25, the benefit shall be calculated by the Authority
in accordance with such scheme, or such enactments in relation to
superannuation, as applied to the person immediately before the
establishment day and, for that purpose, his or her pensionable
service with the Authority shall be aggregated with his or her pre-
vious pensionable service and the said benefit shall be paid by the
Authority.
(9) (a) A scheme undersubsection (1)shall, as respects a person
transferred bysection 25to the staff of the Authority,
provide for the granting to or in respect of him or her of
superannuation benefits upon and subject to such terms
and conditions as are not less favourable to him or her
than the terms and conditions that applied to him or her
immediately before the establishment day in relation to
the grant of such benefits.
(b) Any period of service by a person as a member of the staff
of the dissolved body which was a period of reckonable
service for the purposes of a scheme for the granting of
superannuation benefits to or in respect of members of
the staff of the dissolved body shall be regarded as a
21Pt.2 S.26

Pt.2 S.26
Disclosure of
information relating
to offences under
Act.
Disclosure of
information by
Authority where it
suspects commission
of offence.
22
[No.6.] [2009.]Charities Act2009.
period of reckonable service for the purposes of any
scheme undersubsection (1).
(10) In this section “superannuation benefit” means a pension,
gratuity or other allowance payable on resignation, retirement or
death.
27.—Notwithstanding any rule of law, information that, in the
opinion of—
(a) a member of the Garda S´
ocha´
na,
(b) the Director of Corporate Enforcement, or
(c) such other person as may, after consultation by the Mini-
ster with any other Minister of the Government appear-
ing to him or her to be concerned, be prescribed,
may relate to the commission of an offence under this Act may be
disclosed by that member, Director or other person to the Authority,
or a member or a member of staff of the Authority.
28.—(1) The Authority shall provide any information obtained by
it in the performance of its functions that causes the Authority to
suspect that an offence has been committed by a charity trustee or a
charitable organisation to—
(a) the Garda S´
ocha´
na,
(b) the Revenue Commissioners,
(c) the Director of Corporate Enforcement,
(d) the Competition Authority, or
(e) any other person charged with the detection, investigation
or prosecution of offences,
as may be appropriate, where it is not satisfied that the information
has already been reported to a person specified inparagraph (a),(b),
(c),(d)or(e).
(2) Information provided undersubsection (1)may be used by the
person to whom it has been provided for the purpose only of the
detection, investigation or prosecution of an offence.
(3) The Authority may provide any information—
(a) obtained by it in the performance of its functions, and
(b) that causes it to suspect that an offence under the law of
a state (other than the State) has been committed by a
charity trustee of a charitable organisation,
to a person charged under the law of that state with the detection,
investigation or prosecution of offences, if the person to whom it is
provided gives an undertaking in writing that the information will be
used only for the purpose of the detection, investigation or pros-
ecution of the offence concerned.

[2009.] [No.6.] Charities Act2009.
29.—(1) The Authority shall, as soon as practicable after the com-
mencement of this section, and thereafter not earlier than 6 months
before and not later than the expiration of each subsequent period
of 3 years following that commencement, prepare and submit to the
Minister a strategy statement in respect of the period of 3 years
immediately following the year in which the strategy statement is
so submitted.
(2) The Minister shall, as soon as practicable after a strategy state-
ment has been submitted to him or her undersubsection (1), cause
a copy of it to be laid before each House of the Oireachtas.
(3) The Authority shall ensure that, as soon as practicable after
copies of a strategy statement are laid before both Houses of the
Oireachtas in accordance withsubsection (2), the strategy statement
is published on the internet.
(4) In this section “strategy statement” means a statement that—
(a) specifies the key objectives, outputs and related strategies,
including use of resources, of the Authority, and
(b) is prepared in a form and manner that is in accordance
with any directions issued from time to time by the
Minister.
30.—(1) The Authority shall keep in such form as may be
approved by the Minister, with the consent of the Minister for Fin-
ance, all proper and usual accounts of all money received or
expended by it and, in particular, shall keep in such form as aforesaid
all such special accounts as the Minister may, with the consent of the
Minister for Finance, from time to time direct.
(2) Accounts kept in accordance with this section shall be submit-
ted, not later than 1 April in the year immediately following the
financial year to which they relate or on such earlier date as the
Minister may, from time to time, specify, by the Authority to the
Comptroller and Auditor General for audit and, immediately after
the audit, a copy of the accounts, and of such other (if any) accounts
kept in accordance with this section as the Minister, after consul-
tation with the Minister for Finance, may direct and a copy of the
Comptroller and Auditor General’s report on the accounts shall be
presented to the Minister who shall, as soon as may be, cause copies
thereof to be laid before each House of the Oireachtas.
31.—(1) The Authority shall not later than 30 June in each year
prepare and submit to the Minister a report on its activities in the
immediately preceding year, and the Minister shall, as soon as may
be after receiving the report, cause copies of the report to be laid
before each House of the Oireachtas.
(2) The Authority shall arrange for a report laid before both
Houses of the Oireachtas in accordance withsubsection (1)to be
published on the internet as soon as practicable after copies of the
report are laid before each House of the Oireachtas.
32.—(1) The Authority may provide a relevant person with such
information in the possession of the Authority as may reasonably be
required for the purpose of enabling the relevant person to perform
his or her functions.
23Pt.2 Strategy statement.
Accounts of
Authority.
Annual report.
Provision of
information to
relevant persons.

Pt.2 S.32
Administrative
cooperation on
regulatory matters.
24
[No.6.] [2009.]Charities Act2009.
(2) In this section “relevant person” means—
(a) the Garda S´
ocha´
na,
(b) the Revenue Commissioners, or
(c) any other person charged under any enactment with—
(i) ensuring compliance with the provisions of any enact-
ment, or
(ii) the detection, investigation or prosecution of any
offence.
33.—(1) The Authority shall, in so far as is consistent with the
proper performance of its functions, endeavour to secure administra-
tive cooperation between it and relevant regulators, and for that pur-
pose, the Authority may enter into one or more arrangements
(whether in the form of a memorandum of understanding or
otherwise) with relevant regulators for the purposes of—
(a) facilitating administrative cooperation between the Auth-
ority and the relevant regulators in the performance of
their respective functions in so far as they relate to the
regulation of charitable organisations or charitable trusts,
(b) avoiding duplication of activities by the Authority and any
relevant regulator, or
(c) ensuring, as far as practicable, consistency between
decisions made or measures taken by the Authority and
relevant regulators in so far as any part of those decisions
or measures consists of or relates to a determination of
any matters concerning the regulation of charitable
organisations or charitable trusts.
(2) An arrangement under this section shall not operate to bind
the Authority or a relevant regulator.
(3) The Minister and any relevant Minister in relation to a rel-
evant regulator concerned shall each be furnished by one of the par-
ties concerned with a copy of an arrangement under this section and
any variation thereof.
(4) The parties to an arrangement under this section may vary the
terms of the arrangement.
(5) An arrangement under this section shall not operate to require
the Authority to provide information to any relevant regulator if the
disclosure of that information by the Authority is prohibited by law.
(6) In this section—
“relevant Minister” means, in relation to a relevant regulator, the
Minister of the Government who performs functions in connection
with that relevant regulator;
“relevant regulator” means—
(a) a body, or holder of an office, in whom functions are
vested relating to the regulation of activities or persons
for purposes other than the purposes of this Act (where

[2009.] [No.6.] Charities Act2009.
the body or office is established by or under an enact-
ment and is prescribed by order of the Minister), or
(b) a body, or holder of an office, in whom functions are
vested under the law of a state (other than the State)
relating to the regulation of activities or persons in that
state for any purpose (where the body or office is pre-
scribed by order of the Minister).
34.—(1) The Authority may, with the approval of the Minister,
enter into an arrangement with a foreign statutory body whereby
each party to the arrangement may—
(a) furnish to the other party information in its possession if
the information is required by that other party for the
purposes of the performance by it of any of its func-
tions, and
(b) provide such other assistance to the party as will facilitate
the performance by that other party of any of its
functions.
(2) The Authority shall not furnish any information to a foreign
statutory body pursuant to an arrangement to which this section
applies unless it requires of, and obtains from, that body an under-
taking in writing by it that it will comply with the terms specified in
that requirement, being terms that correspond to the provisions of
any enactment concerning the disclosure of that information by the
Authority.
(3) The Authority may give an undertaking to a foreign statutory
body that it will comply with any terms specified in a requirement
made of the Authority by the body to give such an undertaking
where—
(a) those terms correspond to the provisions of any law in
force in the state in which the body is established, being
provisions which concern the disclosure by the body of
the information referred to inparagraph (b), and
(b) compliance with the requirement is a condition imposed
by the body for furnishing information in its possession
to the Authority pursuant to an arrangement to which
this section applies.
(4) The Authority shall inform the Minister concerning every
arrangement for administrative cooperation entered into under this
section.
(5) An arrangement under this section shall not operate to require
the Authority to provide information to a foreign statutory body if
the disclosure of that information by the Authority is prohibited by
law.
(6) In this section “foreign statutory body” means a person pre-
scribed by regulations made by the Minister, in whom functions relat-
ing to charitable organisations or charitable trusts are vested under
the law of a state other than the State.
25Pt.2 S.33
Administrative
cooperation with
foreign statutory
bodies on law
enforcement
matters.

Pt.2
Consultation with
stakeholders.
Consultative panels.
26
[No.6.] [2009.]Charities Act2009.
35.—The Authority may take such steps as it considers appropriate
to consult with persons whom it considers may be affected by the
performance by it of its functions.
36.—(1) The Authority may, for the purposes ofsection 35, estab-
lish a panel or more than one panel, consisting of such persons and
such number of persons as it may determine, to perform such tasks
as are specified in the terms of reference of the panel concerned.
(2) The Authority shall, in relation to a panel, determine—
(a) its terms of reference,
(b) the rules governing its meetings and procedures, and
(c) the date by which the tasks to be performed by it are to
be completed.
(3) The Authority shall appoint the members of a panel for such
period as it determines not exceeding 2 years.
(4) A member of a panel who has ceased to be a member of that
panel by reason of the efflux of time shall be eligible for
reappointment to that panel but may not serve more than 2 terms
on that panel.
(5) The Authority shall appoint one of the members of a panel to
be the chairperson of the panel.
(6) Without prejudice to the generality ofsubsection (1), the
terms of reference of a panel may provide for the panel to make
observations or proposals concerning—
(a) the effect of the performance by the Authority of its func-
tions under this Act,
(b) any developments within the European Union or inter-
nationally that have implications for the Authority in the
performance of its functions,
(c) initiatives which, in the opinion of the panel, the Authority
could take with respect to the performance of its func-
tions, together with an analysis of the likely cost of
those initiatives,
(d) a policy or document, issued or proposed to be issued by
the Authority,
(e) guidelines, issued or proposed to be issued by the
Authority,
(f) a code of conduct, whether issued or proposed to be issued
or approved or proposed to be approved by the
Authority,
(g) the performance of the charities sector in any particular
area or respect,
(h) an assessment of the effectiveness of the regulation of the
administration and operation of charitable fund-raising
through codes of conduct.

[2009.] [No.6.] Charities Act2009.
(7) Not later than 3 months, or such longer period as the Auth-
ority may specify, after the end of each year, each panel established
under this section shall prepare and submit to the Authority an
annual report providing details of its activities during that year.
(8) The Authority shall arrange for publication on the internet of
the annual report of each panel established under this section in the
year in which it is submitted to the Authority.
(9) The Authority shall arrange for publication on the internet of
observations or proposals made by a panel established under this
section in the year in which they are made to the Authority.
(10) The Authority shall provide, or arrange for the provision of,
such administrative facilities as may be necessary to enable a panel
established under this section to perform its functions.
(11) The following allowances and expenses are payable by the
Authority:
(a) the travelling and subsistence allowances of panel
members in accordance with such scales as may be deter-
mined from time to time by the Minister with the consent
of the Minister for Finance;
(b) the administrative expenses of a panel.
(12) The Authority may at any time dissolve a panel established
under this section.
37.—(1) The Minister may give a direction in writing to the Auth-
ority requiring it to establish a panel for the purposes ofsection 35.
(2) The Minister shall determine—
(a) the terms of reference of a panel established pursuant to
a direction undersubsection (1)and may require the
Authority to dissolve the panel at any time,
(b) the rules governing the meetings and procedures of such a
panel, and
(c) the date by which the tasks to be performed by such a
panel are to be completed.
(3) The Authority shall appoint the members of a panel for such
period as the Minister shall determine not exceeding 2 years.
(4)Subsections (4),(5),(8),(9),(10)and(11)ofsection 36shall
apply with the necessary modifications in relation to a panel estab-
lished pursuant to a direction undersubsection (1).
(5) The Authority shall comply with—
(a) a direction under this section, and
(b) a requirement undersubsection (2)(a).
27Pt.2 S.36
Directions from
Minister concerning
consultative panels.

Pt.2
Transfer of
functions of
Attorney General
to Authority.
Register of
charitable
organisations.
28
[No.6.] [2009.]Charities Act2009.
38.—(1) All functions relating to charitable organisations or chari-
table trusts (or otherwise relating to charities) that, immediately
before the establishment day, were vested in the Attorney General
are transferred to the Authority, and references in any enactment in
so far as it relates to charitable organisations or charitable trusts
(or otherwise relates to charities) shall be construed as references to
the Authority.
(2) This section shall come into operation on the establishment
day.
PART 3
Regulation of Charitable Organisations
39.—(1) The Authority shall, upon the commencement of this
section and after consultation with the Revenue Commissioners,
cause to be established and maintained, in such form as it considers
appropriate (including electronic form) a register (in this Act
referred to as the “register”) of charitable organisations.
(2) The Authority may, for the purpose of defraying any expenses
incurred in establishing or maintaining the register (in this section
referred to as the “appropriate fee”), charge each charitable organis-
ation a fee of such amount as may be determined by the Minister.
(3) A charitable organisation that intends to operate or carry on
activities in the State shall, in accordance with this section, apply to
the Authority to be registered in the register, and it shall be the duty
of the charity trustees of the charitable organisation concerned to
make the application on behalf of the charitable organisation.
(4) A charitable organisation (other than a charitable organis-
ation to whichsection 40applies) that, immediately before the com-
mencement of this section, was operating in the State as, or carrying
on the activities in the State of, a charitable organisation shall, if it
wishes to continue to so operate or carry on such activities after such
commencement, apply, not later than—
(a) 6 months, or
(b) the expiration of such longer period as the Minister may
specify,
after such commencement to the Authority to be registered.
(5) Subject tosubsection (6), an application under this section
shall—
(a) be in writing,
(b) in the case of an application by, or on behalf of, a chari-
table 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,

[2009.] [No.6.] Charities Act2009.
specify the name of the charitable organisation and its
principal place of business in the State,
(c) in the case of an application by, or on behalf of, a chari-
table organisation that—
(i) is established in an EEA state, and
(ii) does not have a principal place of business in the
State,
specify the name of the charitable organisation and its
principal place of business in that EEA state,
(d) specify the names of the charity trustees and the addresses
at which they ordinarily reside,
(e) specify the places where the charitable organisation
operates or carries on its activities or proposes to operate
or carry on its activities (including places outside the
State),
(f) contain particulars of all bank accounts of the charitable
organisation,
(g) contain particulars of the kinds of activity carried on or
intended to be carried on in furtherance of each object of
the charitable organisation or charitable trust concerned,
(h) specify the manner in which the charitable organisation
has or proposes to raise moneys,
(i) specify the amount of any moneys raised by the chari-
table organisation—
(i) during the 12 months immediately preceding such
application, or
(ii) where the charitable organisation was formed or the
charitable trust was established after the commence-
ment of that period, in respect of the period since
the organisation’s formation or the trust’s establish-
ment, as may be appropriate,
(j) specify the plans of—
(i) the charitable organisation for funding activities in
furtherance of its objects, or
(ii) in the case of a charitable trust, the trustees of the
trust for funding activities in furtherance of the
objects of the trust,
(k) contain particulars of all professional fund-raising agents
or consultants engaged by or intended to be engaged by
the charitable organisation,
(l) specify the risk assessment procedures, safety checks and
safeguards employed by the charitable organisation
where its activities include working with vulnerable
people (including the aged, children and young people,
the sick, disabled and handicapped),
29Pt.3 S.39

Pt.3 S.39
30 [No.6.] [2009.]Charities Act2009.
(m) specify the gross income of the charitable organisation
during the financial year ending immediately before the
making of the application for registration,
(n) be accompanied by copies of—
(i) all financial accounts of the charitable organisation or
relating to the charitable trust in respect of the
period of 12 months immediately preceding such
application, or
(ii) where the charitable organisation was formed or the
charitable trust was established after the commence-
ment of that period all financial accounts in respect
of the period since the organisation’s formation or
the trust’s establishment, as may be appropriate,
(o) be accompanied by a copy of the constitution of the chari-
table organisation, or where there is no constitution in
respect of the charitable organisation, such documents of
the charitable organisation as provide for matters nor-
mally provided for in a constitution,
(p) contain such other information (if any)—
(i) as the Authority may reasonably require to enable it
to perform its functions under this Act, and
(ii) as may be prescribed by regulations made by the
Minister, and
(q) be accompanied by the appropriate fee (if any).
(6) The Authority may exempt an applicant for registration under
this section from such of the requirements ofsubsection (5)as it
considers appropriate where it is of the opinion that compliance by
the applicant with those requirements would be unduly onerous hav-
ing regard to his or her circumstances.
(7) Subject tosubsections (8),(13)and(14)andsection 43(10),
the Authority may, as soon as practicable after it receives an appli-
cation in accordance with this section, grant the application and 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,

[2009.] [No.6.] Charities Act2009.
the name of the charitable organisation and its principal
place of business in that EEA state,
(c) the address of each premises (if any) 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
applicant (in this Act 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,
and a charitable organisation shall stand registered for the purposes
of this Act upon the performance by the Authority of its functions
under this subsection in relation to the charitable organisation.
(8) The Authority shall refuse an application under this section
unless it is satisfied that the applicant is a charitable organisation.
(9) Where the Authority makes a decision to grant an application
under this section, it shall, as soon as may be thereafter, notify the
applicant in writing of the decision.
(10) Where the Authority makes a decision to refuse an appli-
cation under this section, it shall, as soon as may be thereafter, notify
the applicant in writing of—
(a) the decision and the reasons for the decision, and
(b) the entitlement undersection 45(1)to appeal the decision.
(11) If a particular entered in the register in accordance withsub-
section (7)relating to a charitable organisation ceases to be correct,
the charity trustees of the charitable organisation concerned shall, as
soon as may be, so inform the Authority.
(12) The Authority shall, from time to time, review each entry in
the register and, if it becomes aware that any particular in the regis-
ter is incorrect or has ceased to be correct, it shall make such alter-
ations to the register as it considers necessary and notify the chari-
table organisation concerned in writing of any such alteration.
(13) If, after the making of an application under this section in
relation to a charitable organisation but before the making of a
decision by the Authority in respect of the application, a charity
trustee of that charitable organisation ceases to be qualified for the
position of charity trustee by virtue ofsection 55, the charitable
organisation shall not be eligible to be registered for the purposes of
this section before the expiration of one year, or such shorter period
as the Minister may determine, from the date of the charity trustee
so ceasing to be qualified, and the Authority shall not, before such
expiration, perform any functions in relation to that organisation
under this section.
(14) If, after the making of an application under this section in
relation to a charitable organisation but before the making of a
31Pt.3 S.39

Pt.3 S.39
Certain charitable
organisations
deemed to be
registered for
purposes of Act.
32
[No.6.] [2009.]Charities Act2009.
decision by the Authority in respect of the application, that chari-
table organisation is convicted on indictment of an offence, the chari-
table organisation shall not be eligible to be registered for the pur-
poses of this section before the expiration of one year, or such
shorter period as the Minister may determine, from the date of the
conviction, and the Authority shall not, before such expiration, per-
form any functions in relation to that organisation under this section.
(15) 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 that subsection, not to be true,
shall be guilty of an offence.
(16) The Authority shall make the register available for inspec-
tion by members of the public at all reasonable times at its principal
office and shall also publish the register on the internet.
(17) The Authority shall, as soon as may be after the registration
by it in the register of a charitable organisation that is a company,
notify the registrar of companies in writing of such registration.
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 pur-
poses of such exemption,
shall, subject tosection 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 whichsubsection (1)applies, as the charitable organisation would
be required to provide to the Authority were it making an appli-
cation undersection 39.
(3) Notwithstanding any enactment or rule of law, the Revenue
Commissioners shall comply with a request undersubsection (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 undersection 39.
(5) A charitable organisation to whichsubsection (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 Auth-
ority 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 undersubsection (2)or a require-
ment undersubsection (3)in respect of a charitable organisation,
enter in the register—

[2009.] [No.6.] Charities Act2009.
(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.
41.—(1) Any person who—
(a) advertises on behalf of, or causes another person to adver-
tise on behalf of, a charitable organisation that is not
registered or deemed to be registered,
(b) invites, or causes another person to invite, members of the
public to give money or property to a charitable organis-
ation that is not registered or deemed to be registered, or
(c) accepts, or causes another person to accept, a gift of
money or other property on behalf of a charitable organ-
isation that is not registered or deemed to be registered,
shall be guilty of an offence.
(2) A charitable organisation that is a body corporate and is not
registered or deemed to be registered shall be guilty of an offence
if it—
(a) advertises, or causes another person to advertise on its
behalf,
(b) invites, or causes another person to invite, members of the
public to give money or other property to it, or
33Pt.3 S.40
Offence for
unregistered
charitable
organisation to
carry on activities in
State.

Pt.3 S.41
Name of charitable
organisation.
34
[No.6.] [2009.]Charities Act2009.
(c) accepts, or causes another person to accept, a gift of
money or property on its behalf.
(3) This section shall not apply in respect of a charitable organis-
ation to whichsubsection (4)ofsection 39applies—
(a) during the period referred to in that subsection, or
(b) where the organisation has made an application under that
subsection, during that period and any further period
beginning on the expiration of the first-mentioned period
and ending when the Authority notifies the charity trus-
tees in writing of its decision in relation to the application
referred to in that subsection.
(4) The charity trustees of a charitable organisation in respect of
which there is a contravention of this section shall each be guilty of
an offence.
42.—(1) The Authority shall not register a charitable organis-
ation if—
(a) the name of the charitable organisation is—
(i) the same as, or
(ii) in the opinion of the Authority, so similar to the name
of another charitable organisation as to be likely to
cause members of the public to be unable to dis-
tinguish it from that other charitable organisation,
(b) the name of the charitable organisation is, in the opinion
of the Authority likely to mislead members of the public
as to—
(i) the purposes of the charitable organisation, or
(ii) the activities that it carries on, or intends to carry on,
in pursuit of those purposes,
(c) the name of the charitable organisation is, in the opinion
of the Authority, likely to cause members of the public
to believe that it is connected with the Government, a
local authority, or any person or body of persons with
whom it has no connection, or
(d) the name of the charitable organisation is, in the opinion
of the Authority, offensive.
(2) The name of a registered charitable organisation shall not be
changed without the consent of the Authority and the Authority
shall not give such consent if—
(a) the name of the charitable organisation is—
(i) the same as, or
(ii) in the opinion of the Authority, so similar to the name
of another charitable organisation as to be likely to
cause members of the public to be unable to dis-
tinguish it from that other charitable organisation,

[2009.] [No.6.] Charities Act2009.
(b) the name of the charitable organisation is, in the opinion
of the Authority likely to mislead members of the public
as to—
(i) the purposes of the charitable organisation, or
(ii) the activities that it carries on, or intends to carry on,
in pursuit of those purposes,
(c) the name of the charitable organisation is, in the opinion
of the Authority, likely to cause members of the public
to believe that it is connected with the Government, a
local authority, or any person or body of persons with
whom it has no connection, or
(d) the name of the charitable organisation is, in the opinion
of the Authority, offensive.
(3) Where the Authority refuses to give its consent undersubsec-
tion (2), the decision to so refuse may be appealed to the Tribunal
by, or on behalf of, the charitable organisation concerned.
(4) Where the name of a charitable organisation has been
changed in contravention ofsubsection (2), the charity trustees of
the organisation shall each be guilty of an offence.
(5) Where the name of a charitable organisation that is a body
corporate has been changed in contravention ofsubsection (2)the
charitable organisation shall be guilty of an offence.
43.—(1) Where the Authority, after consultation with the Garda

ocha´
na, is of opinion that a body registered in the register 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,
it shall remove from the register all of the information entered in
relation to that body and the body shall thereupon cease to be
registered.
(2) Where the name of a charitable organisation is changed in
contravention ofsection 42(2), 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 registered.
(3) If a registered charitable organisation that is a body corporate
is convicted on indictment of an offence, the Authority may remove
from the register all of the information entered in relation to that
organisation, and that organisation shall, thereupon, cease to be
registered.
35Pt.3 S.42
Removal of
charitable
organisation from
register.

Pt.3 S.43
Determination that
charitable
organisation to
whichsection 40
applies no longer
deemed to be
registered.
36
[No.6.] [2009.]Charities Act2009.
(4) Where, in relation to a charitable organisation, the Authority
is satisfied that there has been a contravention of—
(a)section 47, 48, 50or52,or
(b) a direction undersection 50or51,
the Authority may remove from the register all of the information
entered in relation to that organisation, and that organisation shall,
thereupon, cease to be registered.
(5) If a registered charitable organisation fails to comply with a
direction of the Authority undersection 53, the Authority may
remove from the register all of the information entered in relation
to that organisation, and that organisation shall, thereupon, cease to
be registered.
(6) Where the Authority is of opinion that a body registered in
the register is not a charitable organisation, it shall apply to the High
Court for a declaration that the body is not a charitable organisation.
(7) If the High Court, upon an application undersubsection (6),
grants a declaration that the body in respect of which the application
is made is not a charitable organisation, the body shall thereupon
cease to be a registered charitable organisation and the Authority
shall remove from the register all of the information entered in
relation to that body.
(8) If a charity trustee of a registered charitable organisation
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 remove the charitable organisation from
the register, and, upon such an application, the High Court may
make such an order if it considers it appropriate in all of the cir-
cumstances.
(9) If the High Court makes an order undersubsection (8), the
Authority shall forthwith remove from the register all of the infor-
mation entered in relation to that organisation, and that organisation
shall thereupon cease to be registered.
(10) A body that, in accordance with this section, has ceased to
be registered for the purposes ofsection 39shall 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
undersection 39(6).
(11) Where, in accordance with this section, a body ceases to be
registered, the Authority shall enter in the register a statement that
the body has ceased to be registered and a statement of the reasons
therefor.
44.—(1) Where the Authority, after consultation with the Garda

ocha´
na, is of opinion that a body that is deemed to be registered
in the register by virtue ofsection 40is or has become an excluded
body by virtue of its promoting purposes that are—
(a) unlawful,
(b) contrary to public morality,

[2009.] [No.6.] Charities Act2009.
(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,
it shall by notice in writing inform the body that it is no longer
deemed to be so registered.
(2) Where the name of a charitable organisation that is deemed
to be registered in the register by virtue ofsection 40is changed in
contravention ofsection 42(2), the Authority shall by notice in writ-
ing inform the charitable organisation that it is no longer deemed to
be so registered.
(3) If a body corporate that is deemed to be registered in the
register by virtue ofsection 40is convicted on indictment of an
offence, the Authority may, by notice in writing, inform the body
that it is no longer deemed to be so registered.
(4) Where, in relation to a charitable organisation that is deemed
to be registered in the register by virtue ofsection 40, the Authority
is satisfied that there has been a contravention of—
(a)section 47, 48, 50or52,or
(b) a direction undersection 50or51,
the Authority may by notice in writing, inform the charitable organ-
isation that it is no longer deemed to be so registered.
(5) If a charitable organisation that is deemed to be registered in
the register by virtue ofsection 40fails to comply with—
(a) a requirement of the Authority undersection 40(4),or
(b) a direction of the Authority undersection 53,
the Authority may by notice in writing, inform the charitable organ-
isation that it is no longer deemed to be so registered.
(6) Upon the service of a notice under this section, the body to
whom it applies shall cease to be deemed to be registered in the
register.
(7) Where the Authority is of opinion that a body that is deemed
to be registered in the register by virtue ofsection 40is not a chari-
table organisation, it shall apply to the High Court for a declaration
that the body is not a charitable organisation.
(8) If the High Court, upon an application undersubsection (7),
grants a declaration that the body in respect of which the application
is made is not a charitable organisation, the body shall cease to be
deemed to be registered in the register.
(9) If a charity trustee of a body that is deemed to be registered
in the register by virtue ofsection 40ceases to be qualified for the
position of charity trustee by virtue ofsection 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
37Pt.3 S.44

Pt.3 S.44
Appeal to Tribunal
against decision of
Authority.
38
[No.6.] [2009.]Charities Act2009.
Court may make such an order if it considers it appropriate in all of
the circumstances.
(10) Upon the service of a notice undersubsection (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 expir-
ation of one year, or such shorter period as the Minister may deter-
mine, 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
undersection 39(6).
(12) Where, in accordance with this section, a body ceases to be
deemed to be registered in the register, the Authority shall—
(a) subject toparagraph (b), remove any information in the
register relating to the body, and
(b) 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.
45.—(1) A person whose application undersection 39is refused
by the Authority may appeal the refusal to the Tribunal, not later
than 21 days, or such longer period as the Tribunal may, for good
and sufficient reason, determine, after service on the person of a
notification in writing of the refusal by the Authority.
(2) A person who has been removed from the register in accord-
ance with section43 (other thansubsections (7)and(9)) may appeal
the decision to remove the person from the register, not later than
21 days, or such longer period as the Tribunal may for good and
sufficient reason determine, after service on the person of a notifi-
cation in writing of the decision by the Authority.
(3) A body that, in accordance withsection 44(other thansubsec-
tions (8)and(10)), is no longer deemed to be registered may appeal
the notice referred to in that subsection, not later than 21 days, or
such longer period as the Tribunal may for good and sufficient
reason determine, after service on the person of the notice.
(4) The Minister may appeal a decision of the Authority to regis-
ter a person undersection 39, not later than 21 days, or such longer
period as the Tribunal may, for good and sufficient reason, deter-
mine after the person is so registered.
(5) Upon an appeal undersubsection (1), the Tribunal may make
a determination—
(a) requiring the Authority to register the appellant in the
register, or
(b) affirming the decision of the Authority.
(6) Upon an appeal undersubsection (2), the Tribunal may make
a determination—
(a) requiring the Authority to restore the appellant to the
register,

[2009.] [No.6.] Charities Act2009.
(b) requiring the Authority to restore the appellant to the
register and impose such conditions on the appellant as
the Tribunal may specify, or
(c) affirming the decision of the Authority.
(7) Upon an appeal undersubsection (3),the Tribunal may—
(a) revoke the notice undersection 44,
(b) revoke the notice undersection 44and impose such con-
ditions on the appellant as the Tribunal may specify, or
(c) affirm the decision of the Authority.
(8) Upon an appeal undersubsection (4), the Tribunal may make
a determination—
(a) granting the relief sought by the Minister, or
(b) affirming the decision of the Authority.
(9) The Authority shall comply with a determination of the Tri-
bunal under this section.
46.—(1) A person who holds out a body that is not registered as
being registered shall be guilty of an offence.
(2) A body (other than a registered charitable organisation) that,
in any notice, advertisement, promotional literature or any other
published material, describes itself or its activities in such terms as
would cause members of the public to reasonably believe that it is a
charitable organisation shall, subject tosubsection (6), be guilty of
an offence.
(3) A person who holds out a body that is not established under
the law of the State as being so established shall be guilty of an
offence.
(4) A person who holds out a body whose seat of management or
control is outside the State as being a body whose seat of manage-
ment or control is in the State shall be guilty of an offence.
(5) Without prejudice to the generality ofsubsections (3)and(4),
a body that is publicly described as being an “Irish charity” or a
“registered Irish charity” shall be regarded as being held out—
(a) as being registered, and
(b) as being a body—
(i) established under the law of the State, or
(ii) whose seat of management or control is in the State.
(6) It shall be a defence to proceedings for an offence undersub-
section (2)for the defendant to prove that—
(a) it is established under the law of a place other than the
State,
39Pt.3 S.45
References to
charitable status.

Pt.3 S.46
Duty to keep
proper books of
account.
40
[No.6.] [2009.]Charities Act2009.
(b) under that law, it is entitled to be described as a charity or
charitable organisation,
(c) its centre of management and control is outside the State,
(d) it does not—
(i) occupy any land in the State, or
(ii) carry on any activities in the State,
and
(e) the notice, advertisement, promotional literature or other
published material containing the description of which
the offence is alleged to consist also contains a statement
as to its place of establishment.
(7) A registered charitable organisation shall, in all public docu-
ments and such other publications as may be prescribed, including
on television or the internet, state in legible characters—
(a) that it is a registered charitable organisation, and
(b) provide such other information as may be prescribed,
including the names of the charity trustees and the
address of its principal office.
(8) Regulations made for the purposes ofsubsection (7)may
provide—
(a) for the exemption of charitable organisations belonging to
a particular class from any of the requirements of the
regulations, or
(b) that, in the case of a statement or information that is in
a language other than the Irish language or the English
language, the statement or information be in the Irish
language or the English language or both of those
languages.
47.—(1) The charity trustees of a charitable organisation shall, in
relation to that charitable organisation, keep or cause to be kept
proper books of account, whether in the form of documents or other
record, that—
(a) correctly record and explain the transactions of the
organisation,
(b) enable the financial position of the organisation to be
determined with reasonable accuracy at any time,
(c) enable the charity trustees to ensure that any statements
of account prepared undersection 48are prepared in
compliance with regulations made under that section, and
(d) enable the accounts of the organisation to be readily and
properly audited.
(2) The books of account of a charitable organisation shall be
kept on a continuous and consistent basis, that is to say, the entries

[2009.] [No.6.] Charities Act2009.
therein shall be made in a timely manner and be consistent from one
year to the next.
(3) Without prejudice to the generality ofsubsections (1)and(2),
books of account kept pursuant to those subsections shall contain—
(a) entries, from day to day, of all sums of money received
and expended by the charitable organisation concerned
and the matters in respect of which the receipt and
expenditure takes place, and
(b) a record of the assets and liabilities of the charitable
organisation.
(4) For the purposes ofsubsections (1),(2)and(3), proper books
of account shall be deemed to be kept if they comply with those
subsections and give a true and fair view of the state of affairs of the
charitable organisation and explain its transactions.
(5) Books of account required by this section to be kept, the
annual statement of accounts referred to insection 48and any
account and statement prepared undersubsection (3)of that section
shall be kept either in written form or in an official language of the
State or so as to enable the books of account and the accounts and
returns to be readily accessed and readily converted into written
form in an official language of the State.
(6) The charity trustees of a charitable organisation shall make
the books of account, the annual statement of accounts referred to
insection 48and any account and statement prepared undersubsec-
tion (3)of that section, of the charitable organisation, available in
written form in an official language of the State at all reasonable
times for inspection, without charge, by persons entitled pursuant to
this Act to inspect the books of account of the organisation.
(7) A record (being a book of account required to be kept under
this section), an annual statement of accounts referred to insection
48or any account and statement prepared undersubsection (3)of
that section shall be preserved by the charitable organisation con-
cerned for a period of not less than 6 years from the end of the
financial year to which it relates.
(8) Where, during the period of 6 years referred to insubsection
(7)as it applies to any book of account required to be kept under
this section, an annual statement of accounts referred to insection
48or any account and statement prepared undersubsection (3)of
that section—
(a) the charitable organisation concerned (being a body cor-
porate or unincorporated body of persons) is dissolved,
or
(b) the charitable trust concerned is terminated,
it shall be the duty of the charity trustees holding office immediately
before the date of the dissolution or termination, as the case may be,
to preserve that book of account or statement of accounts in accord-
ance with the saidsubsection (7)unless the Authority consents in
writing to its being destroyed or its being disposed of in some other
manner.
(9) A charity trustee who contravenes this section shall be guilty
of an offence.
41Pt.3 S.47

Pt.3 S.47
Annual statement
of accounts.
42
[No.6.] [2009.]Charities Act2009.
(10) It shall be a defence to proceedings for an offence consisting
of the contravention of this section for the defendant to prove that he
or she believed on reasonable grounds that a competent and reliable
person (other than the defendant) was duly charged with the duty of
ensuring compliance with this section and was in a position to dis-
charge that duty.
(11) This section does not apply to charitable organisations that
are companies.
48.—(1) Subject tosubsection (3), the charity trustees of a chari-
table organisation shall, in respect of each financial year, prepare a
statement of accounts (in this section referred to as the “annual state-
ment of accounts”) in such form and containing information relating
to such matters as may be prescribed by regulations made by the
Minister.
(2) Without prejudice to the generality ofsubsection (1), regu-
lations made in accordance with that subsection may make pro-
vision for—
(a) the annual statement of accounts to be prepared in accord-
ance with such methods and standards as are specified in
the regulations,
(b) any information to be provided by means of notes to the
annual statement of accounts, and
(c) determining the financial year of a charitable organisation
for the purposes of this Act and any regulations made
under it.
(3) (a) Where the gross income or expenditure of a charitable
organisation in a financial year does not exceed100,000,
the charity trustees may, instead of preparing an annual
statement of accounts in respect of that year, prepare an
income and expenditure account in respect of, and a
statement of the assets and liabilities of, the charitable
organisation.
(b) An income and expenditure account and a statement of
the assets and liabilities of a charitable organisation pre-
pared underparagraph (a)shall be in such form as may
be prescribed by the Minister.
(4) A charity trustee who contravenes this section shall be guilty
of an offence.
(5) It shall be a defence to proceedings for an offence consisting
of a contravention of this section for the defendant to prove that he
or she believed on reasonable grounds that a competent and reliable
person was duly charged with the duty of ensuring compliance with
that requirement and was in a position to discharge that duty.
(6) This section does not apply—
(a) to a charitable organisation that is a company,
(b) to an education body,
(c) to a charitable organisation in respect of a financial year in
which its gross income or total expenditure is less than—

[2009.] [No.6.] Charities Act2009.
(i)10,000, or
(ii) such greater amount, not exceeding50,000, as may
be prescribed,
or
(d) in relation to a centre for education designated by the
Minister under section 10(4) of the Act of 1998.
49.—The registrar of companies shall, as soon as practicable after
receiving the annual return of a company in respect of which it has
received a notification undersection 39(17), give a copy of that
annual return and copies of all documents annexed to the annual
return to the Authority.
50.—(1) The accounts of a charitable organisation in respect of a
financial year (in this subsection referred to as the “relevant financial
year”) shall be audited not later than 9 months after the end of the
relevant financial year by a qualified person if the gross income or
total expenditure of the charitable organisation in—
(a) the relevant financial year,
(b) the financial year (if any) of the charitable organisation
immediately preceding the relevant financial year, or
(c) the financial year (if any) of the charitable organisation
immediately preceding the year referred to inparagraph
(b),
exceeds such amount as may be prescribed.
(2) The Minister shall not prescribe an amount undersubsection
(1)greater than500,000.
(3) Subject tosubsection (4), the accounts of a charitable organis-
ation (other than a charitable organisation to whichsubsection (1)
applies) in respect of a financial year shall, at the election of the
charity trustees, either—
(a) be examined by an independent person approved by the
Authority, being a person who has the requisite ability
and practical experience to carry out a competent exam-
ination of the accounts, or
(b) be audited by a qualified person,
not later than 9 months after the end of the financial year concerned.
(4) The Authority may give a direction to the charity trustees of
a charitable organisation to whichsubsection (3)applies requiring
that the accounts of the charitable organisation in respect of such
financial year as is specified in the direction be audited by a quali-
fied person.
(5) Where there has been a contravention ofsubsection (1)or the
Authority is not satisfied with the manner in which the accounts of
a charitable organisation to which that subsection applies have been
audited, the Authority may appoint such qualified person as it con-
siders appropriate to audit the accounts concerned.
43Pt.3 S.48
Annual returns
under Companies
Acts.
Annual audit or
examination of
accounts.

Pt.3 S.50
44 [No.6.] [2009.]Charities Act2009.
(6) Where there has been a contravention ofsubsection (3)or the
Authority is not satisfied with the manner in which the accounts of
a charitable organisation to which that subsection applies have been
examined or audited, as the case may be, the Authority may appoint
such qualified person as it considers appropriate to audit the
accounts concerned.
(7) The expenses incurred in the carrying out of an audit by a
person appointed undersubsection (5)orsubsection (6)including the
auditor’s remuneration, shall be recoverable by the Authority as a
simple contract debt in any court of competent jurisdiction—
(a) from the charity trustees of the charitable organisation
(who shall be jointly and severally liable for those
expenses), or
(b) from the charitable organisation concerned, where it is not
practicable to recover them from the charity trustees.
(8) The Authority may give such directions as it considers appro-
priate, with respect to the carrying out of an examination undersub-
section (3)(a), to charity trustees of a particular charitable organis-
ation or generally.
(9) Where, in relation to a charitable organisation, there is a con-
travention of this section the charity trustees shall each be guilty of
an offence.
(10) It shall be a defence to proceedings for an offence consisting
of the contravention of a requirement under this section for the
defendant to prove that he or she believed on reasonable grounds
that a competent and reliable person was duly charged with the duty
of ensuring compliance with that requirement and was in a position
to discharge that duty.
(11) A charity trustee who obstructs or fails to cooperate with a
person appointed undersubsection (5)orsubsection (6)or who fails
to give him or her such assistance as he or she may require for the
purpose of carrying out an audit of the accounts of the charitable
organisation concerned shall be guilty of an offence.
(12) Where, in relation to a charitable organisation, there is a con-
travention of a requirement in a direction undersubsection (4), each
of the charity trustees of the organisation shall be guilty of an
offence.
(13) This section does not apply—
(a) to a charitable organisation that is a company,
(b) to an education body,
(c) to a charitable organisation in respect of a financial year in
which its gross income or total expenditure is less than—
(i)10,000, or
(ii) such greater amount, not exceeding50,000, as may
be prescribed,
or

[2009.] [No.6.] Charities Act2009.
(d) in relation to a centre for education designated by the
Minister under section 10(4) of the Act of 1998.
(14) In this section “qualified person” means—
(a) a person who, in accordance with section 187 of the Com-
panies Act 1990, is qualified to be appointed as a com-
pany auditor, or
(b) in relation to a charitable organisation that—
(i) is established in an EEA state, and
(ii) does not have a principal place of business in the
State,
a person who is qualified under the law of that EEA state
to perform functions the same as or similar to those per-
formable in the State by a person referred to inpara-
graph (a).
51.—(1) The Minister may by regulations—
(a) make provision in relation to the duties of an auditor, or
independent person referred to insection 50(3)(a)carry-
ing out an audit or examination in accordance with
section 50, including provision in relation to the making
of a report as respects the annual statement of accounts
or the income and expenditure account and statement of
assets and liabilities, as may be appropriate, prepared in
accordance withsection 48,
(b) make provision in relation to the making by an indepen-
dent person referred to insection 50(3)(a)of a report in
respect of an examination carried out by him or her,
(c) confer on such an auditor or independent person a power
to inspect books, documents and other records (however
kept) relating to a charitable organisation,
(d) confer on such an auditor or independent person a power
to require, in the case of a charitable organisation, infor-
mation and explanations from past or present charity tru-
stees of the charitable organisation, or from past or
present members of staff of the charitable organisation.
(2) If any person fails to afford an auditor or an independent per-
son referred to insection 50(3)(a)any facility to which he or she is
entitled by virtue of regulations undersubsection (1)(c)or(d), the
Authority may give—
(a) that person, or
(b) the charity trustees for the time being of the charity
concerned,
such directions as the Authority thinks appropriate.
(3) A person or charity trustee, as the case may be, who does
not comply with a direction undersubsection (2)shall be guilty of
an offence.
45Pt.3 S.50
Regulations in
relation to audits,
etc.

Pt.3
Annual reports.
46
[No.6.] [2009.]Charities Act2009.
52.—(1) The charity trustees of a charitable organisation shall, not
later than 10 months or such longer period as the Authority may
specify, after the end of each financial year, prepare and submit to
the Authority a report (in this section referred to as the “annual
report”) in respect of its activities in that financial year.
(2) The Minister may make regulations for the purposes ofsub-
section (1).
(3) Without prejudice to the generality ofsubsection (2), regu-
lations under that subsection may—
(a) contain different provisions in relation to different classes
of information and different classes of charitable
organisation,
(b) require that an annual report contain such information
(other than information required to be provided in an
annual report undersubsection (1)) as may be specified
in the regulations, and
(c) provide that a report referred to in that subsection shall be
prepared in such manner as is specified in the regulations.
(4) Subject tosection 48(6)and50(13), the following shall be
attached to an annual report submitted by a charitable organisation
in accordance with this section:
(a) a copy of the annual statement of accounts prepared under
subsection (1)ofsection 48or the income and expendi-
ture account and the statement of assets and liabilities
prepared undersubsection (3)of that section, as the case
may be, in respect of the financial year concerned;
(b) where the accounts of the charitable organisation have
been audited in accordance withsection 50(1), a copy of
the auditor’s report;
(c) where the accounts of the charitable organisation have
been examined by an independent person in accordance
withsection 50(3), a copy of the independent person’s
report.
(5) (a) A copy of the accounts prepared by a charitable organis-
ation in accordance with the Companies Acts shall, in
respect of the financial year concerned, be attached to an
annual report submitted by that charitable organisation
in accordance with this section.
(b) This subsection applies to a charitable organisation that—
(i) is a company, and
(ii) is not required to annex its accounts to the annual
return made by it to the registrar of companies under
the Companies Acts.
(6) An annual report submitted to the Authority under this
section and any document attached thereto shall be kept by the
Authority for such period as it thinks fit.
(7) A charitable organisation that is a body corporate that contra-
venes this section shall be guilty of an offence.

[2009.] [No.6.] Charities Act2009.
(8) Where, in relation to a charitable organisation, there is a con-
travention of this section, each of the charity trustees of the organis-
ation shall be guilty of an offence.
53.—(1) The Authority may, by direction in writing, require a
charitable organisation to provide the Authority with such infor-
mation as it may reasonably require to enable it to perform its
functions.
(2) A charitable organisation shall comply with a direction under
this section.
54.—(1) Subject to any enactment or rule of law prohibiting the
disclosure of information, the Authority shall make available for
inspection by members of the public all annual reports and docu-
ments attached thereto that remain in its keeping in accordance with
section 52(6), at all reasonable times during the period for which it
continues to remain in its keeping or such lesser period as it considers
appropriate and at such place or places as it determines.
(2) This section shall not apply to a private charitable trust.
(3) In this section “private charitable trust” means a charitable
trust that is not funded by donations from the public.
55.—(1) Subject tosubsection (3), a person shall cease to be quali-
fied for, and shall cease to hold, the position of charity trustee of a
charitable organisation if that person—
(a) is adjudicated bankrupt,
(b) makes a composition or arrangement with creditors,
(c) is a company that is in the course of being wound up,
(d) is convicted on indictment of an offence,
(e) is sentenced to a term of imprisonment by a court of com-
petent jurisdiction,
(f) is the subject of an order under section 160 of the Com-
panies Act 1990 or is prohibited, removed or suspended
from being a trustee of a scheme under the Pensions Acts
1990 to 2008,
(g) has been removed from the position of charity trustee of
a charitable organisation by an order of the High Court
undersection 74.
(2) A person who, by virtue ofsubsection (1), is not qualified, or
has ceased, to be a charity trustee of a charitable organisation may
apply to the High Court for an order that he or she may hold the
position of charity trustee of a particular charitable organisation or
of a charitable organisation of a particular class, and the High Court
may, upon such an application, make such an order if it considers
that it would be in the public interest and in the best interests of the
charitable organisation concerned or charitable organisations of the
class concerned for it to make such an order.
47Pt.3 S.52
Requirement to
provide
information.
Public inspection of
annual reports, etc.
Persons disqualified
for being trustees of
a charitable
organisation.

Pt.3 S.55
Person acting as
charity trustee while
disqualified.
Acting under
directions of person
not qualified to be
charity trustee.
48
[No.6.] [2009.]Charities Act2009.
(3) Where the High Court makes an order undersubsection (2)
in relation to a person, that person may, by virtue of that order, hold
the position of charity trustee of—
(a) the charitable organisation to which the order relates, or
(b) a charitable organisation of the class to which the order
relates,
but if, after the making of the order, any of the events referred to in
subsection (1)(other thanparagraph (a)) occurs, the order shall
cease to have effect and the provisions of that subsection shall apply.
(4) The Authority shall establish and maintain a register of all
persons who have ceased to hold the position of charity trustee of a
charitable organisation by virtue ofsubsection (1).
(5) The Authority shall, from time to time, review each entry in
the register established under this section and, if it becomes aware
that any particular in that register is incorrect or has ceased to be
correct, it shall make such alterations to that register as it considers
necessary.
(6) The register established and maintained under this section
shall be made available for inspection by members of the public at
all reasonable times at the principal office of the Authority.
56.—(1) A person who acts, or purports to act, as a charity trustee
of a charitable organisation at any time while he or she is, by virtue
ofsection 55, not qualified for that position shall be guilty of an
offence.
(2) Any act done by a person—
(a) in purported performance of the functions of charity
trustee of a charitable organisation, and
(b) while he or she was not qualified to hold that position by
virtue ofsection 55,
shall not be invalid by reason only of the person not being so
qualified.
(3) Where a person who, at any time when he or she was, by
virtue ofsection 55, not qualified to hold the position of charity
trustee of a charitable organisation, received from the charitable
organisation any remuneration or expenses, or any benefit in kind,
in connection with his or her acting, or purporting to act, as charity
trustee of the charitable organisation, he or she shall repay to the
charitable organisation those moneys and any benefit in kind or an
amount equal to the monetary value of any benefit in kind.
57.—(1) A charity trustee or a member of staff of a charitable
organisation who complies with a direction of a person who—
(a) is not qualified to hold the position of charity trustee of
that organisation by virtue ofsection 55, and
(b) purported to give the direction as a charity trustee of the
organisation,

[2009.] [No.6.] Charities Act2009.
shall be guilty of an offence if, at the time of his or her so complying,
he or she knew or had reasonable grounds for knowing that the per-
son who gave the direction was not qualified to hold the position of
charity trustee of that organisation.
(2) Where a person is convicted of an offence under this section
he or she shall cease to be qualified for the position of charity trustee
of a charitable organisation, and if, immediately before the date of
his or her conviction, he or she held the position of charity trustee of
a charitable organisation he or she shall cease to hold that position.
58.—(1) Subject tosubsection (3), a person who is convicted of an
offence undersection 56in respect of a charitable organisation shall
be personally liable for the debts of the charitable organisation
incurred as a result of the commission by him or her of any act in
purported performance by him or her of the functions of charity
trustee of the charitable organisation at any time when he or she was
not qualified to hold the position of charity trustee of the chari-
table organisation.
(2) Subject tosubsection (3), a person who is convicted of an
offence undersection 57in respect of a charitable organisation shall
be personally liable for the debts of the charitable organisation
incurred as a result of the commission by him or her of any act in
compliance with the direction to which the offence related.
(3) In proceedings brought against a person for the recovery of a
debt referred to in this section the court may, subject to such con-
ditions as it considers appropriate, grant relief in whole or in part
from the liability to which the person would otherwise be subject
undersubsection (1)or(2), as the case may be, if it considers it just
and equitable to so do having regard to the circumstances of the case.
59.—(1) Where, in the course of, and by virtue of the carrying out
of, his or her duties in relation to a charitable organisation, infor-
mation comes into the possession of a relevant person that causes
him or her to form the opinion that there are reasonable grounds for
believing that an offence under the Act of 2001 has been or is being
committed, the relevant person shall, as soon as may be, notify the
Authority in writing of that opinion and provide the Authority with
a report in writing of the particulars of the grounds upon which the
opinion was formed.
(2) A relevant person shall be guilty of an offence if he or she—
(a) fails to comply withsubsection (1),or
(b) knowingly makes a report undersubsection (1)which is
false or misleading in any material respect.
(3) In this section “relevant person” means, in relation to a chari-
table organisation, a person who—
(a) is an auditor of the charitable organisation,
(b) is a charity trustee of the charitable organisation or is, for
the time being, carrying out, or duly appointed to carry
out, any of the functions of charity trustee of the chari-
table organisation,
49Pt.3 S.57
Consequences of
acting under
direction of person
not qualified to be
charity trustee.
Obligation to
disclose commission
of offence to
Authority.

Pt.3 S.59
Defence to
defamation
proceedings in
respect of
publication by
Authority of certain
reports.
Protection from
civil liability of
persons who report
breaches of Act,
etc., to Authority.
Protection of
employees from
penalisation for
reporting breaches
of Act, etc.
50
[No.6.] [2009.]Charities Act2009.
(c) is an investment business firm (within the meaning of the
Investment Intermediaries Act 1995), and—
(i) has advised the charitable organisation, or
(ii) has received any payment in relation to the invest-
ment of any of the property of the charitable
organisation,
or
(d) has been involved in the preparation of the annual report
of the charitable organisation.
60.—In proceedings for defamation, the defence of qualified privi-
lege shall apply to the publication by the Authority of a report—
(a) undersection 59,or
(b) of any matter concerning the state and conduct of the
affairs of a charitable organisation.
61.—Where a person communicates his or her opinion, whether in
writing or otherwise, to the Authority that—
(a) an offence under this Act has been or is being committed,
(b) any provision of this Act has not been or is not being com-
plied with, or
(c) an offence under the Act of 2001 has been or is being
committed in relation to the property of a charitable
organisation,
then, unless he or she acted in bad faith, the person shall not be
regarded as having committed any breach of duty towards the chari-
table organisation or any other person, and no person shall have
a cause of action against the first-mentioned person in respect of
that communication.
62.—(1) An employer shall not penalise an employee for having
formed an opinion of the kind referred to insection 61and communi-
cated it, whether in writing or otherwise, to the Authority if the
employee has acted reasonably and in good faith in forming that
opinion and communicating it to the Authority.
(2) In proceedings under this section before a rights commissioner
or the Employment Appeals Tribunal in relation to a complaint that
subsection (1)has been contravened, it shall be presumed, until the
contrary is proved, that the employee concerned acted reasonably
and in good faith in forming the opinion and making the communi-
cation concerned.
(3) If a penalisation of an employee, in contravention ofsubsec-
tion (1), constitutes a dismissal of the employee within the meaning
of the Unfair Dismissals Acts 1977 to 2007, relief may not be granted
to the employee in respect of that penalisation both under this
section and under those Acts.

[2009.] [No.6.] Charities Act2009.
(4) An employee may present a complaint to a rights com-
missioner that his or her employer has contravenedsubsection (1)in
relation to him or her and, if he or she does so, the commissioner
shall—
(a) give the parties an opportunity to be heard by the com-
missioner and to present to the commissioner any evi-
dence relevant to the complaint, and
(b) give a decision in writing in relation to it and communicate
the decision to the parties.
(5) A decision of a rights commissioner undersubsection (4)shall
do one or more of the following:
(a) declare that the complaint was or, as the case may be, was
not well founded;
(b) require the employer to comply withsubsection (1)and,
for that purpose, require the employer to take specified
steps;
(c) require the employer to pay to the employee compen-
sation of such amount (if any) as is just and equitable
having regard to all the circumstances, but not exceeding
104 weeks remuneration in respect of the employee’s
employment calculated in accordance with regulations
under section 17 of the Unfair Dismissals Act 1977.
(6) For the purposes of this section—
(a) subsections (3) to (6) and subsection (7)(a) of section 7 of
the Act of 1994 shall apply in relation to a complaint
presented under this section as they apply in relation to
a complaint presented under subsection (1) of the said
section 7, subject to the following modifications,
namely—
(i) the deletion in subsection (3) of all the words from “if
it is presented” to the end of that subsection and the
substitution of “unless it is presented to him within
the period of 12 months beginning on the date of the
contravention to which the complaint relates or (in
a case where the rights commissioner is satisfied that
exceptional circumstances prevented the presen-
tation of the complaint within the period aforesaid)
such further period, not exceeding 6 months from
the expiration of the said period of 12 months, as the
rights commissioner considers reasonable”,
(ii) the substitution in subsection (6) of a reference to a
decision for the reference to a recommendation, and
(iii) any other necessary modifications,
(b) sections 8, 9 and 10 of the Act of 1994 shall apply as they
apply for the purposes of that Act, subject to the follow-
ing modifications, namely—
(i) the substitution in those provisions of references to a
decision for references to a recommendation,
(ii) the insertion, in section 8, of the following subsection:
51Pt.3 S.62

Pt.3 S.62
False statements.
Investigation of
affairs of charitable
organisation.
Production of
documents and
evidence on
investigation.
52
[No.6.] [2009.]Charities Act2009.
“(7) Proceedings under this section before the Tri-
bunal shall be heard otherwise than in public.”,
(iii) the substitution in section 9 of the Act of 1994 of—
(I) references to the Circuit Court for references to
the District Court, and
(II) the following subsection for subsection (3):
“(3) An application under this section to the
Circuit Court shall be made to the judge of the
Circuit Court for the circuit in which the
employer concerned ordinarily resides or carries
on any profession, trade or business.”, and
(III) any other necessary modifications.
(7) For the avoidance of doubt,subsection (6)shall not operate
to confer on the Minister any of the functions of the Minister for
Enterprise, Trade and Employment under the Act of 1994 and those
functions shall be performable by the Minister for Enterprise, Trade
and Employment for the purposes of the provisions of the Act of
1994, as applied by that subsection, to the like extent as they are
performable by him or her for the purposes of the Act of 1994 and
the provisions of the Act of 1994 shall apply accordingly.
(8) In this section “Act of 1994” means the Terms of Employment
(Information) Act 1994.
63.—Any person who states to the Authority that—
(a) an offence under this Act has been or is being committed,
(b) any provision of this Act has not been or is not being com-
plied with, or
(c) an offence under the Act of 2001 has been or is being
committed in relation to the property of a charitable
organisation,
knowing that statement to be false shall be guilty of an offence.
PART 4
Protection of Charitable Organisations
64.—The Authority may appoint a person (in this Act referred to
as an “inspector”) or more than one such person to investigate the
affairs of a charitable organisation and to prepare a report thereon
in such manner as the Authority shall direct.
65.—(1) A charity trustee or agent of a charitable organisation
shall—
(a) produce to an inspector all books, documents and other
records of or relating to the charitable organisation that
are in his or her possession, under his or her control or
within his or her procurement,

[2009.] [No.6.] Charities Act2009.
(b) attend before an inspector, and
(c) give to an inspector all assistance in connection with the
investigation which he or she is reasonably capable of
giving,
when required to so do by an inspector.
(2) If an inspector considers that a person (other than a charity
trustee or agent of a charitable organisation) is or may be in pos-
session of information concerning its affairs, he or she may require
that person to—
(a) produce to him or her any books, documents or other
records in his or her possession, under his or her control
or within his or her procurement relating to the chari-
table organisation,
(b) attend before him or her, and
(c) give to him or her all such other assistance in connection
with the investigation as he or she is reasonably capable
of giving.
(3) If an inspector has reasonable grounds for believing that a
charity trustee of a charitable organisation whose affairs the inspec-
tor is investigating maintains or has maintained a bank account
(howsoever described), whether alone or jointly with another person
and whether in the State or elsewhere, into or out of which there has
been paid money that is connected with any act or omission by that
charity trustee constituting misconduct (whether fraudulent or not)
in respect of that charitable organisation, the inspector may require
the charity trustee to produce to him or her all documents in the
charity trustee’s possession, under his or her control or within his or
her procurement, relating to that bank account.
(4) An inspector may examine on oath a charity trustee, member
of staff or agent of the charitable organisation, or a person to whom
subsection (2)applies, in relation to the affairs of the charitable
organisation, and may administer an oath accordingly.
(5) A person who contravenes this section or who fails to comply
with a requirement under this section shall be guilty of an offence.
(6) In this section—
“agent” includes, in relation to a charitable organisation, a banker,
solicitor or auditor to the charitable organisation, and any person
who was but is no longer an agent to the charitable organisation;
“bank account” includes an account with any person exempt by vir-
tue of section 7(4) of the Central Bank Act 1971 from the require-
ment of holding a licence under section 9 of that Act;
“charity trustee” includes, in relation to a charitable organisation, a
person who was, but is no longer, a charity trustee of the charitable
organisation.
66.—(1) An inspector appointed undersection 64may, and if so
directed by the Authority shall, make interim reports to the Auth-
ority and on the conclusion of the investigation, shall make a final
report to the Authority.
53Pt.4 S.65
Inspector’s reports.

Pt.4 S.66
Expenses of
investigation of
affairs of charitable
organisation.
54
[No.6.] [2009.]Charities Act2009.
(2) Notwithstanding anything contained insubsection (1),an
inspector appointed undersection 64may, at any time in the course
of his or her investigation, without the necessity of making an interim
report, inform the Authority of matters coming to his or her know-
ledge as a result of the investigation tending to show that an offence
has been committed.
(3) The Authority may, if it considers appropriate—
(a) furnish a copy of a report of an inspector to the charitable
organisation that is the subject of the report,
(b) on request, and payment of such fee as may be prescribed
by regulations made by the Minister, furnish a copy of a
report of an inspector to—
(i) a charity trustee of the charitable organisation that is
the subject of the report,
(ii) any person whose conduct is referred to in the report,
(iii) the auditors of that charitable organisation,
(iv) any other person (including a member of staff of the
charitable organisation) whose financial interests
appear to the Authority to be affected by the matters
dealt with in the report whether as a creditor of the
charitable organisation or otherwise,
(v) the Central Bank, in any case in which the report of
the inspector relates, wholly or partly, to the affairs
of the holder of a licence under section 9 of the Cen-
tral Bank Act 1971,
(vi) the Revenue Commissioners, or
(vii) the Director of Public Prosecutions,
or
(c) cause any such report to be published in such manner as
it considers appropriate.
(4) The Authority may, where it considers appropriate, direct that
such part of a report to which this section applies as is specified in
the direction shall—
(a) be omitted from a copy furnished undersubsection (3)(a)
or(b)(i),(ii),(iii)or(iv), and
(b) not be published undersubsection (3)(c).
67.—(1) The expenses of and incidental to an investigation by an
inspector shall be paid by the Authority.
(2) Where a person is—
(a) convicted on indictment of an offence in proceedings
brought as a consequence of an investigation, or
(b) ordered to pay damages or restore any property in pro-
ceedings brought as a consequence of an investigation,

[2009.] [No.6.] Charities Act2009.
the court in those proceedings may order the person to pay to the
Authority such sum as it shall specify not exceeding any amount paid
by the Authority undersubsection (1)in respect of that investigation.
68.—(1) Subject tosubsection (2),the Authority may, by direction
in writing require a charitable organisation or the charity trustees of
a charitable organisation, at such time and place as may be specified
in the direction, to produce such books, documents or other records
as may be so specified.
(2) A direction undersubsection (1)shall not be given unless the
Authority is of opinion that—
(a) it is necessary to examine the books, documents or other
records of the charitable organisation for the purpose of
determining whether an inspector should be appointed to
conduct an investigation into the affairs of the charitable
organisation under this Part,
(b) the affairs of the body are being or have been conducted
with intent to defraud any person,
(c) any act or omission committed by or on behalf of the
charitable organisation, or proposed to be so committed
is, or would if committed, be unlawful, or
(d) the body was formed for any fraudulent, or other unlaw-
ful, purpose.
(3) The power of the Authority undersubsection (1)to require
a charitable organisation or charity trustee to produce any books,
documents or other records, shall include the power to require any
other person to produce those books, documents or records where it
appears to the Authority that he or she is in possession of them.
(4) Any power conferred by or by virtue of this section to require
a charitable organisation, the charity trustees of a charitable organis-
ation or other person to produce books, documents or records shall
include the power—
(a) where the books, documents or records are produced—
(i) to take copies of them or copies of extracts from
them, and
(ii) to require the charity trustees or any former charity
trustee of the charitable organisation or any member
of staff or former member of staff of the charitable
organisation or any other person present when they
are produced to provide an explanation as to the
content or meaning of any of them,
(b) if the books or documents are not produced, to require
the person who was required to produce them to state,
to the best of his or her knowledge and belief, where
they are.
(5) If a charitable organisation that is a body corporate contra-
venes this section or fails to comply with a requirement under this
section it shall be guilty of an offence.
55Pt.4 S.67
Power of Authority
to require
production of
documents.

Pt.4 S.68
Entry and search of
premises.
56
[No.6.] [2009.]Charities Act2009.
(6) If a charity trustee or other person contravenes this section or
fails to comply with a requirement under this section he or she shall
be guilty of an offence.
(7) If, in relation to a charitable organisation, there is a contra-
vention of this section or a failure to comply with a requirement
under this section each of the charity trustees of the charitable organ-
isation shall be guilty of an offence.
(8) In proceedings brought against a person for an offence under
this section consisting of a failure by him or her to produce a book,
document or other record it shall be a defence for the person to
prove that the book, document or other record was not in his or her
possession, under his or her control or within his or her procurement
when he or she was required to produce it and that at that time it
was not reasonably practicable for him or her to comply with the
requirement.
(9) In this section references to the Authority shall be construed
as including references to an officer or member of the staff of the
Authority duly authorised by the Authority to perform functions
under this section.
69.—(1) Upon the application of an inspector or an officer or
member of staff of the Authority, a judge of the District Court may,
if satisfied that there are reasonable grounds for believing that there
has been a failure to comply with a requirement undersection 68in
respect of any books, documents or other records and such books,
documents or other records are on any premises (including a
dwelling), issue a warrant authorising a named inspector or a named
officer or member of staff of the Authority, accompanied by such
officers or members of staff of the Authority or members of the
Garda S´
ocha´
na as may be necessary, at any time or times (not later
than the expiration of one month from the date of the issue of the
warrant), to—
(a) enter the premises (if necessary by the use of reasonable
force),
(b) search the premises and inspect and take possession of all
books, documents or records as appear to be the books,
documents or records that are the subject of a require-
ment undersection 68, and
(c) take all necessary measures to ensure that such books,
documents or other records are preserved and not inter-
fered with.
(2) Subject tosubsection (3), any books, documents or other
records of which possession is taken in accordance with a warrant
under this section may be retained for a period of 3 months.
(3) If, within the period specified insubsection (2), proceedings
for an offence are brought against any person and books, documents
or other records of which possession is taken in accordance with a
warrant under this section are required for the purposes of those
proceedings, those books, documents or records may be retained
until final judgment is entered in those proceedings.
(4) Any person who obstructs or interferes with an inspector or
an officer or member of the staff of the Authority or a member of
the Garda S´
ocha´
na in the course of exercising a power conferred on

[2009.] [No.6.] Charities Act2009.
him or her by a warrant under this section or impedes the exercise
by the inspector, officer, member of staff or member, as the case
may be, of such power shall be guilty of an offence.
70.—(1) Subject tosections 66and71, no book, document or
other record obtained undersection 68or69shall, without the prior
consent of the charitable organisation to which it relates, be dis-
closed, except to a competent authority, unless the disclosure is
required—
(a) for the purpose of detecting, investigating or prosecuting
an offence,
(b) in the case of a charitable organisation that is a company,
for the purposes of proceedings brought by the Director
of Corporate Enforcement under the Companies Acts for
the winding up of the company,
(c) for the purposes of an application undersection 69(1).
(2) A person who publishes or discloses any information, book or
document in contravention of this section shall be guilty of an
offence.
(3) In this section “competent authority” means—
(a) the Authority,
(b) the Minister,
(c) a person duly authorised by the Minister for the purposes
of this section,
(d) an inspector,
(e) the Minister for Finance,
(f) the Revenue Commissioners,
(g) the Central Bank, or
(h) a court of competent jurisdiction.
71.—A document purporting to be a copy of a report of an inspec-
tor appointed undersection 64shall, unless the contrary is shown, be
evidence in any proceedings (other than proceedings for an
offence)—
(a) of the matters specified therein without further proof, and
(b) of the opinion of the inspector in relation to any matter
contained in the report.
72.—(1) Nothing in this Part shall operate to require a person to
produce to an inspector books, documents or other records, or to
provide any information, that he or she would be entitled to refuse
to produce or provide on the grounds of legal professional privilege
or authorise the taking of possession of any such books, documents
or records.
57Pt.4 S.69
Provision for
security of
information.
Inspector’s reports
to be evidence.
Saving for
privileged
information.

Pt.4 S.72
Intermediate
sanctions.
Protection of
charitable
organisations.
58
[No.6.] [2009.]Charities Act2009.
(2) A statement or admission made by a person pursuant to a
requirement under this Part shall not be admissible in evidence in
proceedings brought against that person for an offence (other than
an offence under this Part).
73.—(1) Where, in relation to a registered charitable organisation,
there is a contravention ofsection 47,48,50or52or a direction
undersection 51(2)and the Authority considers that it would be
reasonable and proportionate in the circumstances not to bring pro-
ceedings for an offence consisting of the contravention but instead
to impose an intermediate sanction, it may if the charity trustees
undertake to—
(a) rectify the contravention within such period as the Auth-
ority shall specify,
(b) accept the imposition of intermediate sanctions by the
Authority, and
(c) adopt such course of action (if any) as may be agreed upon
by them and the Authority for the purpose of ensuring
that the contravention does not occur again,
impose one or more intermediate sanctions on the charity trustees
or the charitable organisation, as it considers appropriate.
(2) Where the Authority proposes to perform functions under
subsection (1), it shall serve a notice on the registered charitable
organisation or the charity trustees concerned of the proposal.
(3) Subject tosubsection (4), proceedings for an offence consisting
of the contravention concerned shall not be brought if the charity
trustees of the charitable organisation concerned give an undertaking
in accordance withsubsection (1).
(4) Where the charity trustees of a registered charitable organis-
ation refuse to give an undertaking in accordance withsubsection
(1), or having given such an undertaking fail to—
(a) rectify the contravention concerned within the period
specified by the Authority, or
(b) implement the measures specified in an agreed course of
action,
proceedings for the offence consisting of the contravention con-
cerned shall be brought.
(5) In this section “intermediate sanction” means—
(a) removal of the charitable organisation from the register
for such period as the Authority shall determine, or
(b) publication of particulars of the contravention concerned
on the internet website of the Authority.
74.—(1) Where the High Court is satisfied, upon the application
of the Authority, that—
(a) an offence under this Act has been or is being committed
in relation to a charitable organisation,

[2009.] [No.6.] Charities Act2009.
(b) any provision of this Act has not been or is not being com-
plied with in relation to a charitable organisation,
(c) an offence under the Act of 2001 has been or is being
committed in relation to the property of a charitable
organisation,
(d) any property of the charitable organisation is being misap-
plied or is being dealt with or managed in a manner that
endangers the property, or
(e) there has been any other misconduct or mismanagement
on the part of any charity trustee or member of staff in
relation to the affairs of the charitable organisation,
the High Court may make such order as it considers appropriate in
the circumstances.
(2) The High Court may make—
(a) an interim order,
(b) an interlocutory order, or
(c) a permanent order,
under this section.
(3) An application for an interim order under this section may be
madeex parte.
(4) In this section—
“order” includes—
(a) an order suspending or removing any charity trustee or
member of the staff of a charitable organisation,
(b) an order prohibiting the removal, sale or application of
any property of the charitable organisation,
(c) an order vesting any of the property of a charitable organ-
isation in the Authority or such other person as the court
considers appropriate,
(d) an order appointing such person or persons as it considers
appropriate to act as charity trustee or charity trustees of
the charitable organisation in addition to, or instead of,
any existing charity trustees,
(e) an order directing any person who is a debtor of the chari-
table organisation not to pay his or her debt to the organ-
isation during such period as may be specified in the
order, or to pay it to such person as may be so specified in
satisfaction of the debt to the charitable organisation, and
(f) an order restricting or prohibiting the entering into of such
agreements, or agreements of such a class, as may be
specified in the order, by the charitable organisation.
59Pt.4 S.74

Charity Appeals
Tribunal.
60
[No.6.] [2009.]Charities Act2009.
PART 5
Charity Appeals Tribunal
75.—(1) There shall stand established a tribunal to be known as
the Charity Appeals Tribunal and in this Act referred to as the “Tri-
bunal” to determine the appeals provided for in this Act.
(2) The Tribunal shall consist of 5 members, of whom—
(a) 2 shall be persons, each of whom—
(i) hold or formerly held judicial office in the Superior
Courts, or
(ii) are barristers or solicitors of not less than 10 years’
standing,
and
(b) 2 shall be persons who, in the opinion of the Minister, have
experience in areas of expertise relating to charities.
(3) (a) The members of the Tribunal shall be appointed by the
Minister.
(b) The chairperson of the Tribunal shall be appointed by the
Minister from among the members of the Tribunal.
(4) A member of the Tribunal shall hold office for such period,
not exceeding 5 years from the date of his or her appointment, as
the Minister shall determine.
(5) A member of the Tribunal whose term of membership of the
Tribunal expires shall be eligible for reappointment as a member of
the Tribunal.
(6) The members of the Tribunal (including the chairperson) may
be paid such remuneration as the Minister, with the consent of the
Minister for Finance, may determine.
(7) A member of the Tribunal may resign from office by giving
notice in writing to the Minister of his or her resignation and the
resignation shall take effect on the day on which the Minister
receives the notice.
(8) The Minister may at any time remove from office a member
of the Tribunal if, in the Minister’s opinion, the member has become
incapable through ill-health of performing his or her functions, or
has committed stated misbehaviour, or his or her removal appears
to the Minister to be necessary for the effective performance by the
Tribunal of its functions.
(9) A member of the Tribunal shall cease to be qualified for office
and shall cease to hold office if he or she—
(a) is adjudicated bankrupt,
(b) makes a composition or arrangement with creditors,
(c) is sentenced by a court of competent jurisdiction to a term
of imprisonment,

[2009.] [No.6.] Charities Act2009.
(d) is convicted of any indictable offence in relation to a
company,
(e) is convicted of any indictable offence in relation to a chari-
table organisation or charitable trust,
(f) is convicted of an offence involving fraud or dishonesty,
whether in connection with a company or not, or
(g) is the subject of an order under section 160 of the Com-
panies Act 1990.
(10) If a member of the Tribunal dies, resigns, ceases to be quali-
fied for office and ceases to hold office or is removed from office,
the Minister may appoint a person to be a member of the Tribunal
to fill the casual vacancy so occasioned in the same manner as the
member of the Tribunal who occasioned the casual vacancy was
appointed.
(11) A person appointed to be a member of the Tribunal pursuant
tosubsection (10)shall hold office for that period of the term of
office of the member who occasioned the casual vacancy concerned
that remains unexpired at the date of his or her appointment and
shall, be eligible for reappointment as a member of the Tribunal on
the expiry of the said period.
(12) The Tribunal shall be independent in the performance of its
functions.
(13)Paragraph 8ofSchedule 1shall apply in respect of a member
of the Tribunal, subject to the modification that references in that
paragraph to the Authority shall be construed as including references
to the Tribunal.
76.—(1) The Minister shall, with the consent of the Minister for
Finance provide the Tribunal with such and so many staff as he or
she considers appropriate to perform the functions of a secretariat
to the Tribunal including staff who while assigned to perform those
functions are also assigned to perform similar functions on behalf of
one or more other bodies (other than the Authority) established by
or under an Act of the Oireachtas.
(2) The Minister shall, with the consent of the Minister for Fin-
ance provide the Tribunal with premises in which to perform its func-
tions and, if the Minister and the Minister for Finance consider
appropriate, such premises may be premises that are occupied by
one or more other bodies (other than the Authority) established by
or under an Act of the Oireachtas.
77.—(1) An appeal to the Tribunal shall be brought not later than
21 days from the date of the decision that is being appealed.
(2) The Tribunal shall hold one or more hearings for the purpose
of determining an appeal.
(3) The Tribunal shall not later than—
(a) 21 days, or
(b) such lesser period as the Tribunal specifies with the con-
sent of the parties to the appeal,
61Pt.5 S.75
Secretariat and
premises of
Tribunal.
Determination of
appeals by
Tribunal.

Pt.5 S.77
Proceedings to be
in public.
Power of Tribunal
to make procedural
rules.
62
[No.6.] [2009.]Charities Act2009.
before the hearing of an appeal serve a notice in writing on the
parties.
(4) The following information shall be included in a notice under
subsection (3):
(a) the date, time, venue and purpose of the hearing;
(b) an outline of the substance of the matters to be dealt with
at the hearing;
(c) an outline of the procedures to be adopted at the hearing;
(d) a reference to the provisions of this Act and any rules
made under it that are relevant to the holding of the
hearing;
(e) a statement that the Tribunal will, unless substantial
grounds arise for its deciding to do otherwise, proceed
with the hearing at the date and time concerned notwith-
standing that a party does not attend the hearing;
(f) a statement that the Tribunal will determine the appeal
notwithstanding that a party does not take part in the
proceedings before the Tribunal; and
(g) any other information that the Tribunal considers
appropriate.
(5) Each of the parties to an appeal shall be entitled to, and be
given, the opportunity to be heard at the hearing and to present
evidence to the Tribunal.
(6) The Tribunal may adjourn the hearing by it of a matter until
a date specified by it.
(7) A decision of a majority of the members of the Tribunal shall
suffice for any purpose.
(8) The Tribunal shall, on completion of the hearing of an appeal,
make a determination in relation to the appeal and notify the appell-
ant and the Authority of that determination.
78.—(1) Subject tosubsection (2), proceedings before the Tri-
bunal shall be conducted in public.
(2) The Tribunal may, where it considers that in the particular
circumstances of a case it is appropriate to so do, make an order
directing that the identities of all or one or more of the parties to an
appeal shall not be disclosed.
79.—(1) The procedure to be followed in relation to an appeal to
the Tribunal shall be such as shall be determined by the Tribunal by
rules made by it with the consent of the Minister.
(2) Without prejudice to the generality ofsubsection (1), rules
under this section may—
(a) specify the forms to be used for bringing an appeal to the
Tribunal,

[2009.] [No.6.] Charities Act2009.
(b) require specified notifications to be given in respect of the
bringing of an appeal to the Tribunal,
(c) specify that an administration fee of a specified amount
shall be paid to the Tribunal in respect of the Tribunal’s
initially dealing with an appeal or the following of any
other procedure under this section in relation to it,
(d) specify the period within which the Tribunal shall—
(i) from the date of an appeal being brought, arrange a
hearing in relation to the appeal, and
(ii) from the date of completion by it of a hearing or hear-
ings in relation to an appeal make its determination
in relation to the matter.
(3) In the absence of a specification, by rules under this section,
of a period referred to insubsection (2)(d)—
(a) a hearing in relation to an appeal shall be arranged as soon
as practicable after the bringing of the appeal, and
(b) the determination of a matter to which an appeal relates
shall be completed as soon as practicable after the com-
pletion of the hearing or hearings in relation to the
matter.
80.—(1) A party to proceedings before the Tribunal may appeal
a decision of the Tribunal to the High Court on a point of law.
(2) An appeal under this section shall not be brought without the
permission of—
(a) the Tribunal, or
(b) if the Tribunal refuses permission, the High Court.
PART 6
Dissolution of Commissioners of Charitable Donations and
Bequests for Ireland
81.—(1) The Commissioners of Charitable Donations and
Bequests for Ireland (in this Act referred to as the “dissolved body”)
is dissolved.
(2)Section 22shall apply to the person who immediately before
the establishment day performed the functions of accounting officer
of the dissolved body subject to the modifications that—
(a) references in that section to the chief executive shall be
construed as references to the said accounting officer,
and
(b) references to the Authority shall be construed as refer-
ences to the dissolved body.
(3) This section shall come into operation on the establishment
day.
63Pt.5 S.79
Appeal from the
Tribunal.
Dissolution of
Commissioners of
Charitable
Donations and
Bequests for
Ireland.

Pt.6
Transfer of
functions to
Authority.
Transfer of land
and other property.
Transfer of rights
and liabilities, and
continuation of
leases, licences and
permissions granted
by dissolved body.
Liability for loss
occurring before
establishment day.
64
[No.6.] [2009.]Charities Act2009.
82.—(1) All functions that, immediately before the establishment
day, were vested in the dissolved body are transferred to the Auth-
ority and references in any enactment or instrument under an enact-
ment, to the Commissioners of Charitable Donations and Bequests
for Ireland shall be construed as references to the Authority.
(2) This section shall come into operation on the establishment
day.
83.—(1) On the establishment day, all lands that, immediately
before that day, were vested in the dissolved body and all rights,
powers and privileges relating to or connected with such lands shall,
without any conveyance or assignment, stand vested in the Authority
for all the estate or interest therein that, immediately before the
establishment day, were vested in the dissolved body, but subject to
all trusts and equities affecting the lands continuing to subsist and
being capable of being performed.
(2) On the establishment day all property (other than land),
including choses-in-action, that immediately before that day, was
vested in the dissolved body shall stand vested in the Authority with-
out any assignment.
(3) Every chose-in-action vested in the Authority by virtue ofsub-
section (2)may, on and from the establishment day, be sued on,
recovered or enforced by the Authority in its own name, and it shall
not be necessary for the Authority, or the dissolved body, to give
notice to any person bound by the chose-in-action of the vesting
effected by that subsection.
84.—(1) All rights and liabilities of the dissolved body arising by
virtue of any contract or commitment (expressed or implied) entered
into by it before the establishment day shall on that day stand trans-
ferred to the Authority.
(2) Every right and liability transferred bysubsection (1)to the
Authority may, on and after the establishment day, be sued on, reco-
vered or enforced by or against the Authority in its own name, and
it shall not be necessary for the Authority, or the dissolved body, to
give notice to the person whose right or liability is transferred by
that subsection of such transfer.
(3) Every lease, licence, wayleave or permission granted by the
dissolved body in relation to land or other property vested in the
Authority by or under this Act, and in force immediately before the
establishment day, shall continue in force as if granted by the
Authority.
85.—(1) A claim in respect of any loss or injury alleged to have
been suffered by any person arising out of the performance before
the establishment day of the functions assigned to the Authority by
or under this Act shall after that day, lie against the Authority and
not against the dissolved body.
(2) Any legal proceedings pending immediately before the estab-
lishment day to which the dissolved body is a party, that relate to a
function of the Authority, shall be continued, with the substitution

[2009.] [No.6.] Charities Act2009.
in the proceedings of the Authority, in so far as they so relate, for
the dissolved body.
(3) Where, before the establishment day, agreement has been
reached between the parties concerned in settlement of a claim to
whichsubsection (1)relates, the terms of which have not been
implemented, or judgment in such a claim has been given in favour
of a person but has not been enforced, the terms of the agreement
or judgment, as the case may be, shall, in so far as they are enforce-
able against the dissolved body, be enforceable against the Authority
and not the dissolved body.
(4) Any claim made or proper to be made by the dissolved body
in respect of any loss or injury arising from the act or default of any
person before the establishment day shall, where the claim relates to
functions assigned to the Authority by this Act, be regarded as hav-
ing been made by or proper to be made by the Authority and may
be pursued and sued for by the Authority as if the loss or injury had
been suffered by the Authority.
86.—(1) Anything commenced and not completed before the
establishment day by or under the authority of the dissolved body
may, in so far as it relates to a function transferred to the Authority
undersection 82, be carried on or completed on or after the establish-
ment day by the Authority.
(2) Every instrument made under an enactment and every docu-
ment (including any certificate) granted or made, in the performance
of a function transferred bysection 82, shall, if and in so far as it was
operative immediately before the establishment day, have effect on
and after that day as if it had been granted or made by the Authority.
(3) References to the Commissioners of Charitable Donations
and Bequests for Ireland in the memorandum or articles of associ-
ations of any company and relating to a function transferred by
section 82shall, on and after the establishment day, be construed as
references to the Authority.
(4) Any money, stocks, shares or securities transferred bysection
83that immediately before the establishment day were standing in
the name of the dissolved body shall, on the request of the Authority
be transferred into its name.
(5) A certificate signed by the Minister that any property, right or
liability has or, as the case may be, has not vested in the Authority
undersection 83or84shall be sufficient evidence, unless the contrary
is shown, of the fact so certified for all purposes.
87.—(1) The Authority shall, in respect of the period specified
undersubsection (3)of this section, prepare final accounts of the
dissolved body.
(2) The Authority shall submit the final accounts to the Comptrol-
ler and Auditor General for audit not later than 3 months after the
establishment day.
(3) For the purposes ofsubsection (1), the Minister may specify a
period that is longer or shorter than a financial year of the dis-
solved body.
65Pt.6 S.85
Provisions
consequent upon
transfer of
functions, assets
and liabilities to
Authority.
Final accounts and
final annual report
of dissolved body.

Pt.6 S.87
Saver in respect of
certain schemes.
Permission to enter
into certain
agreements with
charity trustees or
connected persons.
66
[No.6.] [2009.]Charities Act2009.
(4) The Authority shall prepare the final annual report for the
dissolved body and submit the report to the Minister not later than
6 months after the establishment day.
(5)Section 31shall apply with the necessary modifications in
relation to an annual report prepared under this section.
88.—(1) A scheme prepared under any enactment by the dis-
solved body that was in force immediately before the establishment
day shall continue in force on and after that day.
(2) A scheme under any enactment that was altered by the dis-
solved body and that was in force immediately before the establish-
ment day, shall continue in force on and after that day as so altered.
(3) For the avoidance of doubt, the Authority may amend or
revoke a scheme to which this section applies under and in accord-
ance with the enactment under which the scheme was prepared.
PART 7
Miscellaneous
89.—(1) A charitable organisation may enter into an agreement
(in this section referred to as an “agreement”) with a relevant person
for the provision by the relevant person of a service to, or on behalf
of, the charitable organisation in consideration of the payment to the
relevant person out of the property of the charitable organisation of
such sum or sums as may be specified in the agreement or as may
be determined in accordance with the agreement.
(2) An agreement shall be in writing.
(3) Any sum or sums payable to a relevant person under an agree-
ment shall not exceed what is reasonable and proportionate having
regard to the service provided by the relevant person pursuant to
the agreement.
(4) Subject tosubsection (5), a charitable organisation shall not
enter into an agreement unless the charity trustees of the charitable
organisation, other than any charity trustee who—
(a) will provide a service under the agreement,
(b) provides a service under an agreement other than the
agreement referred to inparagraph (a),
(c) is in receipt of remuneration out of the property of the
charitable organisation other than in accordance with an
agreement, or
(d) has a personal connection with a person who—
(i) will provide a service under the agreement,
(ii) provides a service under an agreement other than an
agreement referred to inparagraph (a)orsubpara-
graph (i),or

[2009.] [No.6.] Charities Act2009.
(iii) is in receipt of remuneration out of the property of
the charitable organisation other than in accordance
with an agreement,
are satisfied that the agreement would be in the best interests of the
charitable organisation.
(5) Where, in relation to a charitable organisation, there is only
one charity trustee, the charitable organisation shall not enter into
an agreement unless—
(a) the charity trustee is satisfied that the agreement would be
in the best interests of the charitable organisation, and
(b) the Authority gives its approval to the charitable organis-
ation entering into the agreement.
(6) A charitable organisation shall not enter into an agreement in
contravention of the provisions of the constitution of the charitable
organisation.
(7) The Authority may give directions or issue guidelines in
relation to the making of agreements to which this section applies.
(8) A person to whom a direction under this section applies shall
comply with that direction.
(9) A charitable organisation shall, before entering into an agree-
ment, have regard to any guidelines issued by the Authority under
this section.
(10) This section shall not apply in relation to—
(a) any remuneration paid to a person in his or her capacity
as a charity trustee or under a contract of employment, or
(b) any remuneration to which a person is entitled in accord-
ance with law or a provision of the constitution of a chari-
table organisation.
(11) Where, in relation to an agreement, there has been a contra-
vention of this section, the agreement shall be null and void.
(12)Subsection (11)shall not operate to prevent a charitable
organisation from recovering damages in respect of any loss incurred
by it by virtue of an agreement to which that subsection applies.
(13) In this section—
“relevant person” means, in relation to a charitable organisation—
(a) a charity trustee of the charitable organisation, or
(b) a person with whom a charity trustee of the charitable
organisation has a personal connection;
“remuneration” includes any benefit in kind;
“services” includes goods;
“sum” includes benefit in kind.
67Pt.7 S.89

Pt.7
Power of court to
grant relief from
liability for breach
of trust.
Indemnity insurance
in respect of charity
trustee.
Dissolution of
charitable
organisation.
Provision for non-
cash collections and
related matters
under Act of 1962.
68
[No.6.] [2009.]Charities Act2009.
90.—If, in any proceedings brought against a charity trustee for
breach of trust, it appears to the court hearing the case that the
charity trustee is or may be liable in respect of the breach of trust
but that he or she acted honestly and reasonably and that having
regard to all of the circumstances of the case he or she ought fairly
to be excused for the breach of trust, the court may relieve him or
her in whole or in part from his or her liability on such terms as the
court deems appropriate.
91.—A charitable organisation may enter into an agreement with
a charity trustee of the charitable organisation for the payment by
the charitable organisation to the insurer under a contract of
insurance of such sums as the charity trustee undertakes, in accord-
ance with that contract, to pay to the insurer in consideration of the
insurer agreeing to indemnify the charity trustee in respect of any
liability of the charity trustee to pay any damages or other sum to a
person in respect of any act done or omitted to be done by the char-
ity trustee in good faith and in the performance of his or her func-
tions as charity trustee.
92.—Where a charitable organisation is dissolved, the property, or
proceeds of the sale of the property, of the charitable organisation
shall not be paid to any of the members of the charitable organisation
without the consent of the Authority, notwithstanding any provision
to the contrary contained in the constitution of the charitable
organisation.
93.—The Act of 1962 is amended—
(a) in section 1, by—
(i) the substitution of the following definition for the
definition of “collection”:
“ ‘collection’ means the collection or attempted col-
lection of money from the public in any public place
or places or by house to house visits or both in such
place or places and by such visits for the benefit
(actual, alleged or implied) of a particular object,
whether charitable or not, and whether—
(a) any consideration is or is not given, or
(b) any badge, emblem or other token is or is
not exchanged or offered in exchange,
for money so collected, but does not include exempt
activity, begging or receiving alms;”,
(ii) the insertion of the following definitions:
“ ‘charitable organisation’ means a charitable
organisation—
(a) registered in the register established and
maintained undersection 39of theChari-
ties Act 2009,or
(b) deemed to be registered in the register in
accordance withsection 40of that Act;

[2009.] [No.6.] Charities Act2009.
‘exempt activity’ means—
(a) street-trading within the meaning of the
Street Trading Act 1926, or
(b) collecting money for a lottery (including a
sweepstake) declared by the Gaming and
Lotteries Act 1956 not to be unlawful;
‘money’ includes—
(a) money paid by means of an electronic
transfer, and
(b) a cheque, banker’s draft, bill of exchange,
promissory note or other negotiable
instrument;
‘non-cash collection’ means the solicitation of
members of the public, in any public place or places
or by house to house visits or both in such place or
places and by such visits, for the purpose of obtaining
pledges from such members to make payments, by
credit card, direct debit mandate, standing order or
other similar device, for the benefit (actual, alleged or
implied) of a particular object, whether charitable or
not, and whether—
(a) any consideration is or is not given, or
(b) any badge, emblem or other token is or is
not exchanged or offered in exchange,
for any such pledge, but does not include a collection,
exempt activity, begging or receiving alms.”,
(b) the insertion of the following section after section 1:
“Construction
of references. 1A.—References in this Act (other than
sections 5, 6 and 6A (inserted bysection
93(d)of theCharities Act 2009)) to—
(a) collection shall be construed as
including references to non-
cash collection,
(b) collection permit shall be con-
strued as including references to
non-cash collection permit, and
(c) collector shall be construed as
including references to a person
who solicits pledges for the pur-
poses of a non-cash collection.”,
(c) the insertion of the following section after section 5:
“Application
for non-cash
collection
permits. 5A.—(1) Upon the application of a per-
son who proposes to carry on the activity of
holding non-cash collections in a particular
locality during any period of 12 months, the
Chief Superintendent for that locality may
grant a non-cash collection permit to that
person authorising him to hold non-cash
69Pt.7 S.93

Pt.7 S.93
70 [No.6.] [2009.]Charities Act2009.
collections in that locality during the period
of 12 months specified in the permit by that
Chief Superintendent.
(2) An application under this section
shall be in writing and in the prescribed
form, and shall contain such particulars as
may be required under the prescribed form.
(3) Subject to subsection (4) of this
section, an application under this section
shall be made—
(a) not more than 12 months, and
(b) not less than 14 days,
before the commencement of the period to
which the application relates.
(4) Where an application under this
section is made less than 14 days before the
commencement of the period referred to in
subsection (3), a non-cash collection permit
may be granted under section 6A (inserted
bysection 93(d)of theCharities Act 2009)
in respect of that period if the Com-
missioner of the Garda S´
ocha´
na, is of the
opinion that the circumstances of the case
so warrant.”,
(d) the insertion of the following section after section 6:
“Grant of non-
cash collection
permits. 6A.—(1) Subject to the provisions of
this Act, a Chief Superintendent shall grant
a non-cash collection permit to every per-
son who has duly applied to him under this
Act for the grant of such a permit.
(2) A non-cash collection permit shall be
in the prescribed form and shall be
expressed and operate to authorise the per-
son (who shall be named therein) to whom
it is granted to carry on for the benefit of a
specified object the activity of holding non-
cash collections in a specified locality or in
public places of a specified kind situated in
the division of the Chief Superintendent
granting the permit during the period speci-
fied in the permit, but subject to the pro-
visions of this Act and to the conditions (if
any) attached to and set out in the permit.
(3) It shall be a condition of a non-cash
collection permit that, where the person to
whom the permit is granted proposes to
hold a non-cash collection pursuant to the
permit, he shall notify the Chief Superin-
tendent for the locality to which the permit
applies in writing of his proposal (including
the place or places and date of the pro-
posed non-cash collection) not earlier than
6 months and not later than 14 days before

[2009.] [No.6.] Charities Act2009.
the date on which he proposes to hold the
non-cash collection concerned.
(4) Where, before the receipt of a notifi-
cation under subsection (3), a collection
permit has been granted to a person auth-
orising him to hold a collection in the same
locality or place and on the same date as
the locality or place and date to which that
notification relates, the Chief Superin-
tendent concerned may, if he considers it
necessary or desirable in order to ensure
the maintenance of public order or the pre-
vention of annoyance to the public, direct
that the proposed non-cash collection shall
not take place at that locality or place on
that date.
(5) A non-cash collection permit shall be
signed by the Chief Superintendent by
whom it is granted.
(6) A Chief Superintendent who receives
a notification under subsection (3) not later
than 3 months before the day or first of the
days on which the non-cash collection to
which the notification relates is proposed to
be held shall, not later than 7 days after he or
she receives the notification, give notice of
such receipt to the holder of any collection or
non-cash collection—
(a) that was held in the immediately
preceding year on the day cor-
responding to a day to which
the notification applies,
(b) that was in respect of an object
other than the object to which
the notification relates,
(c) the holder of which has not been
notified under this subsection of
the receipt of any other notifi-
cation relating to a day to which
the first-mentioned notification
relates,
(d) in respect of which an application
for a collection permit relating
to a collection to be held on a
day to which the first-men-
tioned notification relates has
not been received by the Chief
Superintendent, and
(e) in respect of which a notification
relating to a non-cash collection
to be held on a day to which the
first-mentioned notification
relates has not been received by
the Chief Superintendent.
71Pt.7 S.93

Pt.7 S.93
Duties of collectors.
72
[No.6.] [2009.]Charities Act2009.
(7) A Chief Superintendent to whom an
application for a non-cash collection permit
is made shall, not later than 14 days after
receiving the application, either grant the
application and send the non-cash collec-
tion permit to the applicant or refuse the
application and inform the applicant in
writing of the refusal and of the reasons for
the refusal.”,
and
(e) the substitution, in section 9, of the following paragraph
for paragraph (f):
“(f) the collectors would derive personal profit,
other than the payment of a reasonable com-
mission, or reasonable remuneration or
expenses, for their services, from the proceeds
of the collection.”.
94.—(1) Section 18 of the Act of 1962 is amended by—
(a) the substitution of the following subsection for subsection
(1):
“(1) The following provisions shall apply to all collec-
tions (other than non-cash collections):
(a) a collection box into which money is placed shall
bear the number assigned in respect of the col-
lection and specified in the collection permit
concerned and shall, unless the Authority
otherwise directs as respects the collection con-
cerned, be sealed in such manner as will
prevent access to money placed in the box
while the seal remains in place;
(b) all moneys collected shall be placed in the col-
lection box in the presence of the donor;
(c) each collector shall deliver the collection box
unopened and with its seal intact to—
(i) the holder of the collection permit granted
in respect of the collection concerned, or
(ii) a person authorised for that purpose by the
holder of the collection permit;
(d) a collection box shall—
(i) in the case of a cash collection on behalf of
a charitable organisation, bear the name
and registered number of the charitable
organisation on behalf of which the collec-
tion is being made, and
(ii) in the case of a cash collection on behalf of
a body other than a charitable organis-
ation, bear the name of the body on behalf
of which the collection is being made,

[2009.] [No.6.] Charities Act2009.
in a prominent and clearly legible manner.”,
and
(b) the insertion of the following subsection:
“(1A) The following provisions shall apply to all non-
cash collections:
(a) the collector shall wear a garment that is visible
at all times to members of the public and
that—
(i) in the case of a non-cash collection on
behalf of a charitable organisation, bears
the name and registered number of the
charitable organisation in a prominent and
clearly legible manner, and
(ii) in the case of a non-cash collection on
behalf of a body other than a charitable
organisation, bears—
(I) the name of the body, and
(II) the object for the benefit of which the
non-cash collection is being made,
in a prominent and clearly legible manner;
(b) any form completed by a member of the public
for the purposes of making a contribution to a
non-cash collection shall be received from the
member by the holder of the non-cash collec-
tion permit or a person authorised by him in
writing for that purpose but by no other per-
son; and
(c) all forms used for the purposes of the non-cash
collection intended for completion by members
of the public shall—
(i) in the case of a non-cash collection on
behalf of a charitable organisation, bear—
(I) the name of the charitable organisation
and its registered number,
(II) the number assigned in respect of the
non-cash collection and specified in
the non-cash collection permit con-
cerned, and
(III) the name of the bank and bank
account name and number to which
contributions are to be made,
in a prominent and clearly legible man-
ner, and
(ii) in the case of a non-cash collection on
behalf of a body other than a charitable
organisation, bear—
73Pt.7 S.94

Pt.7 S.94
Seizure of non-cash
collection
documentation, etc.
Offences under Act
of 1962.
74
[No.6.] [2009.]Charities Act2009.
(I) the name of the body,
(II) the number assigned in respect of the
non-cash collection and specified in
the non-cash collection permit con-
cerned, and
(III) the name of the bank and bank
account name and number to which
contributions are to be made,
in a prominent and clearly legible
manner.”.
(2) Section 20 of the Act of 1962 is amended, in subsection (1),
by the insertion of the following paragraph:
“(aa) the member has reasonable grounds for believing that
in relation to the collection, there is or has been a
contravention of subsection (1) (inserted bysection
94(1)(a)of theCharities Act 2009) of section 18,”.
95.—The Act of 1962 is amended by the insertion of the follow-
ing section:
“20A.—(1) A member of the Garda S´
ocha´
na may take (if
necessary by force) from a person making a non-cash collection
all documents and other articles (including all badges, emblems
and other tokens) in his possession for the purposes of, or in
connection with the non-cash collection if—
(a) a non-cash collection permit has not been granted in
respect of the holding of the non-cash collection,
(b) upon a demand being duly made of the person in the
course of the non-cash collection by the member to
produce his collector’s authorisation, the person
refuses or fails to so do or refuses or fails, on the
production of the authorisation, to allow the member
to read it, or
(c) upon a demand being duly made of the person in the
course of the non-cash collection by the member to
give his name and address, the person refuses or fails
to so do or gives a name or address that the member
knows or reasonably believes to be false or
misleading.
(2) Articles and money taken from a collector under this
section shall be forfeited to the Minister and may be disposed
of by the Minister as he considers appropriate.”.
96.—The Act of 1962 is amended by—
(a) the insertion of the following section:
“24A.—(1) A person who knowingly or recklessly
makes an application for a collection permit or a non-cash
collection permit that contains a statement that is false or
misleading in a material respect shall be guilty of an
offence.

[2009.] [No.6.] Charities Act2009.
(2) A person who, for the purpose of being granted a
collection permit or a non-cash collection permit, makes a
statement that is false or misleading in a material respect
shall be guilty of an offence.
(3) A person who gives a notification under subsection
(3) of section 6A (inserted bysection 93(d)of theCharities
Act 2009) that contains a statement that is false or mislead-
ing in a material respect shall be guilty of an offence.”,
and
(b) by the substitution, in section 25, of “5,000” for “fifty
pounds”.
97.—(1) The Minister may, after consultation with the Authority,
make regulations relating to the manner and conduct of fund-raising
by, or on behalf of, charitable organisations, including collections
and non-cash collections under the Act of 1962 for the purpose of
ensuring that any such fund-raising is not carried on in a manner
that—
(a) unreasonably intrudes on the privacy of those from whom
funds are being solicited,
(b) involves the making of unreasonably persistent
approaches to persons to make donations to the chari-
table organisation concerned,
(c) results in undue pressure being placed on persons to make
such donations,
(d) involves the making of any false or misleading represen-
tations in relation to—
(i) the extent or urgency of any need for funds on the
part of the charitable organisation concerned,
(ii) the application of any funds donated,
(iii) the charitable organisation or its purposes, activities
or financial position.
(2) A person who contravenes a provision of regulations under
this section, contravention of which is declared by the regulations to
be unlawful, shall be guilty of an offence.
98.—Section 28 of the Central Bank Act 1997 is amended by the
insertion of the following paragraph in the definition of “retail credit
firm” (inserted by section 19 of the Markets in Financial Instruments
and Miscellaneous Provisions Act 2007):
“(dd) a charitable organisation within the meaning of the
Charities Act 2009, or”.
99.—(1) A person who sells a Mass card other than pursuant to an
arrangement with a recognised person shall be guilty of an offence.
75Pt.7 S.96
Power to make
regulations in
relation to
charitable fund-
raising.
Amendment of
Central Bank Act
1997.
Sale of Mass cards.

Pt.7 S.99
Section 13.
76
[No.6.] [2009.]Charities Act2009.
(2) In proceedings for an offence under this section it shall be
presumed, until the contrary is proved on the balance of probabilit-
ies, that the sale of the Mass card to which the alleged offence relates
was not done pursuant to an arrangement with a recognised person.
(3) In this section—
“Church” means the Holy Catholic Apostolic and Roman Church;
“Mass card” means a card or other printed material that indicates, or
purports to indicate, that the Holy Sacrifice of the Mass (howsoever
described) will be offered for—
(a) the intentions specified therein, or
(b) such intentions as will include the intentions specified
therein;
“priest” means a priest ordained according to the rites of the Church;
“recognised person” means—
(a) a bishop of the Church, or
(b) a provincial of an order of priests established under the
authority of, and recognised by, the Church;
“sell” includes, in relation to a Mass card, offer or expose the card
for sale or invite the making by a person of an offer to purchase
the card.
SCHEDULE 1
Charities Regulatory Authority
1. (1) The Authority shall be a body corporate with perpetual
succession and an official seal and shall have power to sue, and may
be sued, in its corporate name, and shall, with the consent of the
Minister and the Minister for Finance have power to acquire, hold
and dispose of land or an interest in land, and shall have power to
acquire, hold and dispose of any other property.
(2) The seal of the Authority shall be authenticated by—
(a) the signatures of 2 members of the Authority, or
(b) the signatures of both a member of the Authority and a
member of the staff of the Authority,
authorised by the Authority to act in that behalf.
(3) Judicial notice shall be taken of the seal of the Authority and
any document purporting to be an instrument made by, and to be
sealed with the seal of, the Authority shall, unless the contrary is
shown, be received in evidence and be deemed to be such instrument
without further proof.
2. (1) The Authority shall consist of not less than 9 and not
greater than 20 members, of whom not less than 3 shall be persons,
each of whom—

[2009.] [No.6.] Charities Act2009.
(a) hold or formerly held judicial office in the Superior
Courts, or
(b) are barristers or solicitors of not less than 10 years
standing.
(2) The members of the Authority shall be appointed by the Mini-
ster, with the approval of the Government.
(3) The chairperson of the Authority shall be appointed by the
Minister from among the members of the Authority.
(4) The Minister shall, in so far as is practicable, endeavour to
ensure that among the members of the Authority there is an equit-
able balance between men and women.
(5) The Minister shall, in appointing the members of the Auth-
ority, ensure that among those members there are persons who have
knowledge of, and expertise in relation to—
(a) the law relating to charities,
(b) the keeping of accounts by, and the funding of, charitable
organisations, and
(c) the management of charitable organisations.
(6) A member of the Authority shall hold office for such period,
not exceeding 5 years from the date of his or her appointment, as
the Minister shall determine.
(7) Subject tosubparagraph (8), a member of the Authority
whose term of office expires by the efflux of time shall be eligible
for reappointment to the Authority.
(8) A person who is reappointed to the Authority in accordance
withsubparagraph (7)shall not hold office for periods the aggregate
of which exceeds 10 years.
3. (1) A member of the Authority may resign from office by giv-
ing notice in writing to the Minister of his or her resignation and the
resignation shall take effect on the day on which the Minister
receives the notice.
(2) The Minister may at any time remove from office a member of
the Authority if, in the Minister’s opinion, the member has become
incapable through ill-health of performing his or her functions, or
has committed stated misbehaviour, or his or her removal appears
to the Minister to be necessary for the effective performance by the
Authority of its functions.
(3) A member of the Authority shall cease to be qualified for
office and shall cease to hold office if he or she—
(a) is adjudicated bankrupt,
(b) makes a composition or arrangement with creditors,
(c) is sentenced by a court of competent jurisdiction to a term
of imprisonment,
(d) is convicted of any indictable offence in relation to a
company,
77Sch.1

Sch.1
78 [No.6.] [2009.]Charities Act2009.
(e) is convicted of any indictable offence in relation to a chari-
table organisation or charitable trust,
(f) is convicted of an offence involving fraud or dishonesty,
whether in connection with a company or not, or
(g) is the subject of an order under section 160 of the Com-
panies Act 1990.
(4) A member of the Authority shall, subject to the provisions of
this Act, hold office upon such terms and conditions (including terms
and conditions relating to remuneration and allowances) as may be
determined by the Minister, with the consent of the Minister for
Finance.
4. (1) If a member of the Authority dies, resigns, ceases to be
qualified for office and ceases to hold office or is removed from
office, the Minister may appoint a person to be a member of the
Authority to fill the casual vacancy so occasioned in the same man-
ner as the member of the Authority who occasioned the casual vac-
ancy was appointed.
(2) A person appointed to be a member of the Authority pursuant
tosubparagraph (1)shall hold office for that period of the term of
office of the member who occasioned the casual vacancy concerned
that remains unexpired at the date of his or her appointment and
shall, subject toparagraph 8, be eligible for reappointment as a
member of the Authority on the expiry of the said period.
(3) The chairperson and ordinary members of the Authority shall
be paid by the Authority such remuneration and such allowances for
expenses as the Minister may, with the approval of the Minister for
Finance, determine.
5. (1) The Authority shall hold such and so many meetings as
may be necessary for the due fulfilment of its functions.
(2) The Minister shall fix the date, time and place of the first
meeting of the Authority.
(3) At a meeting of the Authority—
(a) the chairperson of the Authority shall, if present, be the
chairperson of the meeting, or
(b) if and so long as the chairperson of the Authority is not
present or if that office is vacant, the other members of
the Authority who are present shall choose one of their
number to be chairperson of the meeting.
(4) Every question at a meeting of the Authority shall be deter-
mined by a majority of the votes of the members of the Authority
present and voting on the question, and, in the case of an equal
division of votes, the chairperson shall have a second or casting vote.
(5) Subject tosubparagraph (7), the Authority may act notwith-
standing one or more vacancies among its members.
(6) Subject to the provisions of this Act, the Authority shall regu-
late its procedure by rules or otherwise.
(7) The quorum for a meeting of the Authority shall, unless the
Minister otherwise directs, be 5.

[2009.] [No.6.] Charities Act2009.
6. (1) The Authority may establish committees, consisting in
whole or in part of persons who are members of the Authority, to—
(a) assist and advise it in relation to the performance of any
or all of its functions, and
(b) perform such functions of the Authority as may stand del-
egated to them underparagraph 7.
(2) In appointing members of a committee established under this
paragraph, the Authority shall—
(a) have regard to the range of qualifications and experience
necessary for the proper and effective discharge of the
functions of the committee,
(b) have regard to the desirability of there being such balance
between men and women on the committee as is
appropriate.
(3) There may be paid by the Authority to members of a commit-
tee established under this paragraph such allowances for expenses (if
any) incurred by them as the Authority may, with the consent of the
Minister and the Minister for Finance, determine.
(4) A member of a committee established under this paragraph
may be removed from office at any time by the Authority.
(5) The acts of a committee shall be subject to confirmation by
the Authority, unless the Authority otherwise determines.
(6) The Authority may determine the terms of reference and
regulate the procedure of a committee established under this
paragraph.
(7) The Authority may appoint a person to be chairperson of a
committee established under this paragraph.
(8) A committee shall provide the Authority with such infor-
mation as the Authority may from time to time require, in respect
of its activities and operations, for the purposes of the performance
of the functions of the Authority.
(9) The Authority may at any time dissolve a committee estab-
lished under this paragraph.
7. The Authority may, with the consent of the Minister, delegate
such one or more of its functions as it considers appropriate to a
committee established underparagraph 6.
8. (1) Where a member of the Authority, a member of a commit-
tee established underparagraph 6or the chief executive is—
(a) nominated as a member of Seanad E´
ireann,
(b) elected as a member of either House of the Oireachtas or
to be a representative in the European Parliament, or
(c) regarded pursuant to Part XIII of the Second Schedule to
the European Parliament Elections Act 1997 as having
been elected to that Parliament,
79Sch.1

Sch.1
80 [No.6.] [2009.]Charities Act2009.
he or she shall thereupon cease to be a member of the Authority,
the committee concerned or chief executive, as the case may be.
(2) Where a member of the staff of the Authority is—
(a) nominated as a member of Seanad E´
ireann,
(b) elected as a member of either House of the Oireachtas or
to be a representative in the European Parliament, or
(c) regarded pursuant to the said Part XIII as having been
elected to that Parliament,
he or she shall thereupon stand seconded from employment by the
Authority and shall not be paid by, or be entitled to receive from, the
Authority any remuneration or allowances in respect of the period
commencing on such nomination or election, or when he or she is so
regarded as having been so elected (as the case may be), and ending
when such person ceases to be a member of either such House, a
representative in such Parliament.
(3) A person who is for the time being entitled under the Standing
Orders of either House of the Oireachtas to sit therein or who is a
representative in the European Parliament shall, while he or she is
so entitled or is such a representative, be disqualified for being a
member of the Authority, a committee established underparagraph
6, the chief executive or a member of the staff of the Authority.
(4) A period mentioned insubparagraph (2)shall not, for the pur-
poses of any superannuation benefit, be reckoned as service with
the Authority.
9. (1) Where at a meeting of the Authority any of the following
matters arise, namely—
(a) an arrangement to which the Authority is a party or a pro-
posed such arrangement, or
(b) a contract or other agreement with the Authority or a pro-
posed such contract or other agreement,
then, any member of the Authority present at the meeting who
otherwise in his or her capacity as such member has a material
interest in the matter shall—
(i) at the meeting disclose to the Authority the fact of such
interest and the nature thereof,
(ii) neither influence nor seek to influence a decision to be
made in relation to the matter,
(iii) absent himself or herself from the meeting or that part of
the meeting during which the matter is being discussed,
(iv) take no part in any deliberation of the Authority relating
to the matter, and
(v) not vote on a decision relating to the matter.
(2) Where a material interest is disclosed pursuant to this para-
graph, the disclosure shall be recorded in the minutes of the meeting
concerned and, for so long as the matter to which the disclosure
relates is being dealt with by the meeting, the member by whom the

[2009.] [No.6.] Charities Act2009.
disclosure is made shall not be counted in the quorum for the
meeting.
(3) Where at a meeting of the Authority a question arises as to
whether or not a course of conduct, if pursued by a member of the
Authority, would constitute a failure by him or her to comply with
the requirements ofsubparagraph (1), the question may, subject to
subparagraph (4), be determined by the chairperson of the meeting,
whose decision shall be final, and where such a question is so deter-
mined, particulars of the determination shall be recorded in the
minutes of the meeting.
(4) Where, at a meeting of the Authority, the chairperson of the
meeting is the member in respect of whom a question to whichsub-
paragraph (3)applies falls to be determined, then the other members
of the Authority attending the meeting shall choose one of their
number to be chairperson of the meeting for the purpose of
determining the question concerned.
(5) Where the Minister is satisfied that a member of the Authority
has contravenedsubparagraph (1), the Minister may, if he or she
thinks fit, remove that member from office and, in case a person is
removed from office pursuant to this subparagraph, he or she shall
thenceforth be disqualified for membership of the Authority.
10. (1) Where a member of the staff of the Authority has a
material interest, otherwise than in his or her capacity as such a
member, in any contract, agreement or arrangement, or proposed
contract, agreement or arrangement, to which the Authority is a
party, that person shall—
(a) disclose to the Authority his or her interest and the nat-
ure thereof,
(b) take no part in the negotiation of the contract, agreement
or arrangement or in any deliberation by the Authority
or members of the staff of the Authority in relation
thereto, or
(c) neither influence nor seek to influence a decision to be
made in the matter nor make any recommendation in
relation to the contract, agreement or arrangement.
(2)Subparagraph (1)shall not apply to contracts or proposed con-
tracts of employment of members of the staff of the Authority with
the Authority.
(3) Where a person contravenes this paragraph the Authority may
make such alterations to the person’s terms and conditions of
employment as it considers appropriate or terminate the person’s
contract of employment.
11. (1) A person shall not disclose confidential information
obtained by him or her while performing functions as—
(a) a member or member of the staff of, or an adviser or con-
sultant to, the Authority, or a member of the staff of such
adviser or consultant, or
(b) a member of a committee established underparagraph 6,
unless he or she is duly authorised by the Authority to so do.
81Sch.1

Sch.1
Section 11.
82
[No.6.] [2009.]Charities Act2009.
(2) A person who contravenessubparagraph (1)shall be guilty of
an offence.
(3) In this paragraph “confidential information” includes—
(a) information that is expressed by the Authority to be confi-
dential either as regards particular information or as
regards information of a particular class or description,
and
(b) proposals of a commercial nature or tenders submitted to
the Authority by contractors, consultants or any other
person.
SCHEDULE 2
Repeals
Short Title Extent of Repeal
(1) (2)
Charities Act 1961 Chapter I of Part II (other than sections 11(2) and 17) and
sections 26 and 45.
In section 23(1), by the deletion of the words “, with the
previous consent of the Attorney General,”.
In section 24, by the deletion of the words “without
obtaining the consent of the Attorney General”.
In section 25, by the deletion of the words “other than the
Attorney General,”.
In section 53, by the deletion of the words “except the
Attorney General”.