Register of charitable organisations. A charitable organisation that intends to operate or carry on activities in the State shall, 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. A charitable organisation that, immediately before […]
Nature of Powers of Attorney A power of attorney is a grant of a power by one person (the donor) to another (the donee) to undertake legally significant acts on behalf of the donor. A power of attorney must be in writing and must be executed as a deed. The person granted power under the power of attorney, the donee, […]
Duty to keep proper books of account. 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— correctly record and explain the transactions of the organisation, enable the financial position of the organisation to be determined […]
Obligation to disclose Commission of Offence to Authority. Where, in the course of, and by virtue of the carrying out of, his or her duties in relation to a charitable organisation, information 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 […]
Investigation of affairs of charitable organisation. 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. A charity trustee or agent of a charitable organisation shall— produce to […]
Persons disqualified for being trustees of a charitable organisation A person shall cease to be qualified for, and shall cease to hold, the position of charity trustee of a charitable organisation if that person— is adjudicated bankrupt, makes a composition or arrangement with creditors, is a company that is in the course of being wound up, is convicted on indictment […]