(LRC Revised)

Number 6 of 2009

CHARITIES ACT 2009

REVISED

Updated to 22 April 2026

Changes to legislation

as of 10 July 2026, this Act is up to date with all changes known to be in force.

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 the

International Protection Act 2026

(9/2026), enacted 22 April 2026, and all statutory

instruments up to and including the

Charities Act 2009 (Section 33) (Relevant Body) Order 2026

(S.I. No. 176 of 2026), made 22 April 2026, 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.

Number

6

of

2009

CHARITIES ACT 2009

REVISED

Updated to 22 April 2026

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.

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.

42A. Change of charitable purpose and amendment of constitution.

43. Removal of charitable organisation from register.

44. Determination that charitable organisation to which

section 40

applies no longer deemed to be registered.

44A. Removal notice.

45. Appeal to Tribunal against decision of Authority.

45A. High Court confirmation of removal.

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.

54A. Charity trustees.

54B. Principal duties of charity trustees.

54C. Guidelines and codes of conduct.

54D. Register of members.

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 charity trustee.

58. Consequences of acting under direction of person not qualified 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.

66A. Direction arising from inspector’s report.

67. Expenses of investigation of affairs of charitable organisation.

68. Power of Authority to require production of documents.

68A. Appointment of authorised officer.

68B. Powers of authorised officer.

69. Entry and search of premises.

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 6A

Agreements and Appointments

88A. Definitions – Part 6A.

88B. Remuneration.

88C. Agreements and appointments.

PART 7

Miscellaneous

89. Permission to enter into certain agreements with charity trustees or connected

persons.

90. Power of court to grant relief from liability for breach of trust.

90A. Exclusion of liability for certain charity trustees.

91. Indemnity insurance in respect of charity trustee.

92. Dissolution of charitable organisation.

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.

(Repealed)

SCHEDULE 1

Charities Regulatory Authority

SCHEDULE 2

Repeals

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

Number

6

of

2009

CHARITIES ACT 2009

REVISED

Updated to 22 April 2026

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.

[28

th 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 and Reform.

3. The functions conferred on the

Minister for Finance by or under the provisions of —

(

a

) the enactments

specified in Schedule 1, and

(

b

) the statutory

instruments specified in Schedule 2,

are transferred to the Minister

for Public Expenditure and Reform.

...

5. References to the Minister for

Finance contained in any Act or instrument under an Act and relating to any

functions transferred by this Order shall, from the commencement of this Order, be

construed as references to the Minister for Public Expenditure and Reform.

...

Schedule 1

Enactments

...

Part 2

1922 to 2011 Enactments

Number and Year

Short Title

Provision

...

No. 6 of 2009

...

...

Charities Act 2009

...

...

Sections 16, 30, 36(11)(a), 70, 75(6) and 76; Schedule 1

...

Editorial Notes

E1

Partial compensation for

charities for VAT under certain conditions provided (1.01.2018) by

Value-Added

Tax (Refund of Tax) (Charities Compensation Scheme) Order 2018

(S.I. No.

580 of 2018), in effect as per art. 1(2).

E2

Previous affecting

provision: functions transferred and references to “Department of Community,

Equality and Gaeltacht Affairs” and “Minister for Community, Equality

and Gaeltacht Affairs” construed (1.05.2011) by

Charities (Transfer of

Departmental Administration and Ministerial Functions) Order 2011

(S.I. No.

194 of 2011), arts. 2 and 3, in effect as per art. 1(2); superseded (26.07.2017)

as per C-note above.

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 and Reform.

3. The functions conferred on the

Minister for Finance by or under the provisions of —

(

a

) the enactments

specified in Schedule 1, and

(

b

) the statutory

instruments specified in Schedule 2,

are transferred to the Minister

for Public Expenditure and Reform.

...

5. References to the Minister for

Finance contained in any Act or instrument under an Act and relating to any

functions transferred by this Order shall, from the commencement of this Order, be

construed as references to the Minister for Public Expenditure and Reform.

...

Schedule 1

Enactments

...

Part 2

1922 to 2011 Enactments

Number and Year

Short Title

Provision

...

No. 6 of 2009

...

...

Charities Act 2009

...

...

Sections 16, 30, 36(11)(a), 70, 75(6) and 76; Schedule 1

...

Editorial Notes

E1

Partial compensation for

charities for VAT under certain conditions provided (1.01.2018) by

Value-Added

Tax (Refund of Tax) (Charities Compensation Scheme) Order 2018

(S.I. No.

580 of 2018), in effect as per art. 1(2).

E2

Previous affecting

provision: functions transferred and references to “Department of Community,

Equality and Gaeltacht Affairs” and “Minister for Community, Equality

and Gaeltacht Affairs” construed (1.05.2011) by

Charities (Transfer of

Departmental Administration and Ministerial Functions) Order 2011

(S.I. No.

194 of 2011), arts. 2 and 3, in effect as per art. 1(2); superseded (26.07.2017)

as per C-note above.

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.

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.

42A. Change of charitable purpose and amendment of constitution.

43. Removal of charitable organisation from register.

44. Determination that charitable organisation to which

section 40

applies no longer deemed to be registered.

44A. Removal notice.

45. Appeal to Tribunal against decision of Authority.

45A. High Court confirmation of removal.

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.

54A. Charity trustees.

54B. Principal duties of charity trustees.

54C. Guidelines and codes of conduct.

54D. Register of members.

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 charity trustee.

58. Consequences of acting under direction of person not qualified 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.

66A. Direction arising from inspector’s report.

67. Expenses of investigation of affairs of charitable organisation.

68. Power of Authority to require production of documents.

68A. Appointment of authorised officer.

68B. Powers of authorised officer.

69. Entry and search of premises.

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 6A

Agreements and Appointments

88A. Definitions – Part 6A.

88B. Remuneration.

88C. Agreements and appointments.

PART 7

Miscellaneous

89. Permission to enter into certain agreements with charity trustees or connected

persons.

90. Power of court to grant relief from liability for breach of trust.

90A. Exclusion of liability for certain charity trustees.

91. Indemnity insurance in respect of charity trustee.

92. Dissolution of charitable organisation.

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.

(Repealed)

SCHEDULE 1

Charities Regulatory Authority

SCHEDULE 2

Repeals