Charities Register
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 the commencement of the Act, was operating in the State as, or carrying on the activities in the State of, a charitable organisation was obliged to apply to register
An application is to be
- made in writing,
- specify the name of the charitable organisation and its principal place of business in the State or if it 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,
- specify the names of the charity trustees and the addresses at which they ordinarily reside,
- 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),
- contain particulars of all bank accounts of the charitable organisation,
- 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,
- specify the manner in which the charitable organisation has or proposes to raise moneys,
- specify the amount of any moneys raised by the charitable organisation during the 12 months immediately preceding such application, or where the charitable organisation was formed or the charitable trust was established after the commencement of that period, in respect of the period since the organisation’s formation or the trust’s establishment, as may be appropriate,
- specify the plans of the charitable organisation for funding activities in furtherance of its objects, or in the case of a charitable trust, the trustees of the trust for funding activities in furtherance of the objects of the trust,
- contain particulars of all professional fund-raising agents or consultants engaged by or intended to be engaged by the charitable organisation,
- 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),
- specify the gross income of the charitable organisation during the financial year ending immediately before the making of the application for registration,
- be accompanied by copies of 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 where the charitable organisation was formed or the charitable trust was established after the commencement 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,
- be accompanied by a copy of the constitution of the charitable organisation, or where there is no constitution in respect of the charitable organisation, such documents of the charitable organisation as provide for matters normally provided for in a constitution,
- contain such other information as the Authority may reasonably require to enable it to perform its functions under this Act, and as may be prescribed by regulations made by the Minister, and
- be accompanied by the appropriate fee (if any).
The Authority may exempt an applicant for registration from such of the requirements as it considers appropriate where it is of the opinion that compliance by the applicant with those requirements would be unduly onerous having regard to his or her circumstances.
Decision on Application
The Authority may, as soon as practicable after it receives an application, grant the application and enter the prescribed particulars in the register.
Where the Authority makes a decision to refuse an application, it shall, as soon as may be thereafter, notify the applicant in writing of the decision and the reasons for the decision, and the entitlement to appeal the decision.
If a particular entered in the register 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.
The Authority shall, from time to time, review each entry in the register and, if it becomes aware that any particular in the register is incorrect or has ceased to be correct, it shall make such alterations to the register as it considers necessary and notify the charitable organisation concerned in writing of any such alteration.
A person who, in purported compliance with this provision, 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 the provision, not to be true, shall be guilty of an offence.
The Authority shall make the register available for inspection by members of the public at all reasonable times at its principal office and shall also publish the register on the internet.
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.
Certain charitable organisations deemed to be registered.
A charitable organisation in respect of which there was, immediately before the commencement of the Act an entitlement to an exemption under the Taxes Consolidation Act 1997, and the Revenue Commissioners had issued a number (commonly referred to as a “CHY number”) for the purposes of such exemption, was deemed to be registered in the register for so long only as there continues to be an entitlement to such exemption.
Offence for unregistered charitable organisation
Any person who—
- advertises on behalf of, or causes another person to advertise on behalf of, a charitable organisation that is not registered or deemed to be registered,
- invites, or causes another person to invite, members of the public to give money or property to a charitable organisation that is not registered or deemed to be registered, or
- accepts, or causes another person to accept, a gift of money or other property on behalf of a charitable organisation that is not registered or deemed to be registered,
shall be guilty of an offence.
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—
- advertises, or causes another person to advertise on its behalf,
- invites, or causes another person to invite, members of the public to give money or other property to it, or
- accepts, or causes another person to accept, a gift of money or property on its behalf.
Name of charitable organisation.
The Authority shall not register a charitable organisation if—
- the name of the charitable organisation is the same as, or ) 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 distinguish it from that other charitable organisation,
- the name of the charitable organisation is, in the opinion of the Authority likely to mislead members of the public as to the purposes of the charitable organisation, or the activities that it carries on, or intends to carry on, in pursuit of those purposes,
- 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
- the name of the charitable organisation is, in the opinion of the Authority, offensive.
The name of a registered charitable organisation shall not be changed without the consent of the Authority
Removal of charitable organisation from register.
Where the Authority, after consultation with the Garda Síochána, 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—
- unlawful,
- contrary to public morality,
- contrary to public policy,
- in support of terrorism or terrorist activities, or
- 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.
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.
Where, in relation to a charitable organisation, the Authority is satisfied that there has been a contravention of certain key obligation under the legislation or a direction made 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.
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.
If the High Court, upon an application, 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.
If a charity trustee of a registered charitable organisation ceases to be qualified for the position of charity trustee, 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 circumstances.
Appeal to Tribunal against the decision of Authority.
A person whose application is 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.
A person who has been removed from the register 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 notification in writing of the decision by the Authority.
A body that, is no longer deemed to be registered may appeal the notice 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.
The Minister may appeal a decision of the Authority to register a person not later than 21 days, or such longer period as the Tribunal may, for good and sufficient reason, determine after the person is so registered.
Upon an appeal the Tribunal may make a determination—
- requiring the Authority to register the appellant in the register, or
- affirming the decision of the Authority.
References to charitable status.
A person who holds out a body that is not registered as being registered shall be guilty of an offence.
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 be guilty of an offence.
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.
A person who holds out a body whose seat of management or control is outside the State as being a body whose seat of management or control is in the State shall be guilty of an offence.