Charities Act, 2009

• Jurisdiction: Ireland
• Citation: IR No. 6/2009

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Number 6 of 2009

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CHARITIES ACT 2009

REVISED

Updated to 10 November 2022

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This Revised Act is an administrative consolidation of the Charities Act 2009. It is prepared by the Law Reform Commission in accordance with its function under the Law Reform Commission Act 1975 (3/1975) to keep the law under review and to undertake revision and consolidation of statute law.

All Acts up to and including Consumer Rights Act 2022 (37/2022), enacted 7 November 2022, and all statutory instruments up to and including Higher Education Authority Act 2022 (Commencement) Order 2022 (S.I. No. 554 of 2022), made 8 November 2022, were considered in the preparation of this revision.

Disclaimer: While every care has been taken in the preparation of this Revised Act, the Law Reform Commission can assume no responsibility for and give no guarantees, undertakings or warranties concerning the accuracy, completeness or up to date nature of the information provided and does not accept any liability whatsoever arising from any errors or omissions. Please notify any errors, omissions and comments by email to

revisedacts@lawreform.ie.

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Number 6 of 2009

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CHARITIES ACT 2009

REVISED

Updated to 10 November 2022

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Introduction

This Revised Act presents the text of the Act as it has been amended since enactment, and preserves the format in which it was first passed.

Related legislation

This Act is not collectively cited with any other Act.

Annotations

This Revised Act is annotated and includes textual and non-textual amendments, statutory instruments made pursuant to the Act and previous affecting provisions. A version without annotations, showing only textual amendments, is also available.

An explanation of how to read annotations is available at

www.lawreform.ie/annotations

Material not updated in this revision

Where other legislation is amended by this Act, those amendments may have been superseded by other amendments in other legislation, or the amended legislation may have been repealed or revoked. This information is not represented in this revision but will be reflected in a revision of the amended legislation if one is available.

Where legislation or a fragment of legislation is referred to in annotations, changes to this legislation or fragment may not be reflected in this revision but will be reflected in a revision of the legislation referred to if one is available.

A list of legislative changes to any Act, and to statutory instruments from 1985, may be found linked from the page of the Act or statutory instrument at

www.irishstatutebook.ie.

Acts which affect or previously affected this revision

• Higher Education Authority Act 2022 (31/2022)

• Workplace Relations Act 2015 (16/2015)

• Court of Appeal Act 2014 (18/2014)

• Protected Disclosures Act 2014 (14/2014)

• Education and Training Boards Act 2013 (11/2013)

• Ministers and Secretaries (Amendment) Act 2011 (10/2011)

All Acts up to and including Consumer Rights Act 2022 (37/2022), enacted 7 November 2022, were considered in the preparation of this revision.

Statutory instruments which affect or previously affected this revision

• Charities Act 2009 (Section 33) (Relevant Regulator) Order 2022 (S.I. No. 276 of 2022)

• Charity Appeals Tribunal Rules 2018 (S.I. No. 209 of 2018)

• Charities Act 2009 (Section 34) Regulations 2017 (S.I. No. 587 of 2017)

• Charities Act 2009 (Section 33) Order 2017 (S.I. No. 586 of 2017)

• Charities (Transfer of Departmental Administration and Ministerial Functions) Order 2017 (S.I. No. 348 of 2017)

• Charities Act 2009 (Commencement) (No. 2) Order 2016 (S.I. No. 424 of 2016)

• Charities Act 2009 (Commencement) Order 2016 (S.I. No. 350 of 2016)

• Charities Act 2009 (Commencement) Order 2014 (S.I. No. 457 of 2014)

• Charities Act 2009 (Establishment Day) Order 2014 (S.I. No. 456 of 2014)

• Finance (Transfer of Departmental Administration and Ministerial Functions) Order 2011 (S.I. No. 418 of 2011)

• Charities (Transfer of Departmental Administration and Ministerial Functions) Order 2011 (S.I. No. 194 of 2011)

• Charities Act 2009 (Commencement) Order 2010 (S.I. No. 315 of 2010)

• Charities Act 2009 (Commencement) Order 2009 (S.I. No. 284 of 2009)

All statutory instruments up to and including Higher Education Authority Act 2022 (Commencement) Order 2022 (S.I. No. 554 of 2022), made 8 November 2022, were considered in the preparation of this revision.

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Number 6 of 2009

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CHARITIES ACT 2009

REVISED

Updated to 10 November 2022

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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 Provisions 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

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Number 6 of 2009

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CHARITIES ACT 2009

REVISED

Updated to 10 November 2022

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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 tÚDARÁS RIALÁLA 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 CHARITABLE ORGANISATIONS AND CHARITABLE TRUSTS; TO PROVIDE FOR THE REGISTRATION OF CHARITABLE 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:

Annotations

Modifications (not altering text):

C1

Functions transferred and references to “Department of Justice and Equality” and “Minister for Justice and Equality” construed (26.07.2017) by Charities (Transfer of Departmental Administration and Ministerial Functions) Order 2017 (S.I. No. 348 of 2017), subject to transitional provisions in arts. 4-8. Department of Rural and Community Development was established (19.07.2017) by Ministers and Secretaries (Amendment) Act 2017 (18/2017), s. 2, commenced on enactment.

2. (1) The administration and business in connection with the exercise, performance or execution of any functions transferred by Article 3 are transferred to the Department of Rural and Community Development.

(2) References to the Department of Justice and Equality contained in any Act or any instrument made under such Act and relating to any administration and business transferred by paragraph (1) shall, from the commencement of this Order, be construed as references to the Department of Rural and Community Development.

3. (1) The functions vested in the Minister for Justice and Equality by or under— ...

(d) the Charities Act 2009 (No. 6 of 2009), and

...

are transferred to the Minister for Rural and Community Development.

(2) References to the Minister for Justice and Equality in any Act or instrument made under such Act and relating to any functions transferred by this Article shall, from the commencement of this Order, be construed as references to the Minister for Rural and Community Development.

C2

Functions transferred and references to “Department of Finance” and “Minister for Finance” construed (29.07.2011) by Finance (Transfer of Departmental Administration and Ministerial Functions) Order 2011 (S.I. No. 418 of 2011), arts. 2, 3, 5 and sch. 1 part 2, in effect as per art. 1(2).

2. (1) The administration and business in connection with the performance of any functions transferred by this Order are transferred to the Department of Public Expenditure and Reform.

(2) References to the Department of Finance contained in any Act or instrument made thereunder and relating to the administration and business transferred by paragraph (1) shall, on and after the commencement of this Order, be construed as references to the Department of Public Expenditure...