Charity Law | Legal Advice For Charities Ireland

The charity landscape has undergone significant change with the recent introduction of charity regulation and the impact of the new Companies Act.

Charity Regulation

P. O’Connor Solicitors
Charity Law Firm

The long awaited Charities Act, 2009 (‘Charities Act’) was formally commenced on 16^thOctober 2014 promising greater accountability, increased transparency, and protection against abuse of charitable status and fraud.

Registration with the newly established Charities Regulatory Authority (“CRA”) is mandatory for all charities. The CRA has a range of statutory functions, including the generation of a Register of Charities while will be open to the public for inspection.

Charities with a valid Charity number from the Revenue Commissioners on the 15th of October 2014 were automatically deemed registered with the CRA. The CRA has contacted all such ‘deemed’ charities, inviting them to create an online account with the CRA and to update their details and information for inclusion on the Register.

Charities without a valid Charity number from the Revenue Commissioners on the 15^th October 2014 need to apply to the CRA for registration.

Charities are obliged to submit various accounts to the CRA and will have to prepare and submit annual activity reports to the CRA in respect of their activities in that financial year. Fundraising by charities is also regulated.

The Charities Act imposes various statutory duties on those directly involved in charities and introduces a range of statutory offences.

Company Law

A large number of charities are incorporated as guarantee companies. The Boards of these charities should be aware of the main issues arising from the introduction of the Companies Act, 2014 (“Companies Act”).

The Companies Act governs company formation, administration and management, while also addressing winding-up and dissolution. The rights and duties of officers, members and creditors are also addressed.

The company limited by guarantee structure (“CLG”) as introduced by the Companies Act is likely to remain the structure of choice for charitable organisations. Although in general terms the rules that apply to CLGs will be the same as those that applied to guarantee companies before the commencement of the Companies Act, there are a number of important reforms in the area of governance.

Talk to P.O’Connor & Son, solicitors

With a long and distinguished tradition of providing legal advice and services, our solicitors have a real understanding of the issues confronting charitable and philanthropic organisations. Our team has a wealth of experience at local, regional and national level ranging from small charities, schools and trusts and covering the full range of not for profit organisations.

We offer a full service of legal advice to our charitable clients depending on their individual needs. This includes company formation, advice on all property and corporate matters and a full range of advice to charity trustees.