Charities Act 2009 (No. 6)

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Version status: Partly in force | Document consolidation status: Updated to reflect all known changes

Published date: 28 February 2009

Consolidation Status: Currently being consolidated by Gambling Regulation Act 2024 (No. 35)

Comparing proposed amendment...


	Introductory Text
	Acts Referred to
	Part 1 Preliminary and General (ss. 1-11)
In force	1. Short title and commencement.
In force	⚠ 2. Interpretation.
In force	⚠ 3. Charitable purpose.
In force	4. Orders and regulations.
In force	5. Expenses.
In force	6. Review of operation of Act.
In force	7. Exemption from liability to pay tax.
In force	8. Act not to apply to certain trusts.
In force	9. Service of documents.
In force	10. Offences.
In force	11. Repeals.
	Part 2 Charities Regulatory Authority (ss. 12-38)
In force	12. Establishment Day.
In force	13. Establishment of Charities Regulatory Authority.
In force	14. Functions of Authority.
In force	15. Directions of Minister.
In force	16. Grants to Authority.
In force	17. Borrowings by Authority.
In force	18. Recovery of expenses of Authority.
In force	19. Chief executive.
In force	20. Functions of chief executive.
In force	21. Delegation of functions of chief executive.
In force	22. Accountability of chief executive to Public Accounts Committee.
In force	23. Accountability of chief executive to other Oireachtas Committees.
In force	24. Staff.
In force	25. Transfer of staff to Authority.
In force	26. Superannuation.
In force	27. Disclosure of information relating to offences under Act.
In force	⚠ 28. Disclosure of information by Authority where it suspects commission of offence.
In force	29. Strategy statement.
In force	30. Accounts of Authority.
In force	31. Annual report.
In force	32. Provision of information to relevant persons.
In force	⚠ 33. Administrative cooperation on regulatory matters.
In force	34. Administrative cooperation with foreign statutory bodies on law enforcement matters.
In force	35. Consultation with stakeholders.
In force	36. Consultative panels.
In force	37. Directions from Minister concerning consultative panels.
In force	38. Transfer of functions of Attorney General to Authority.
	Part 3 Regulation of Charitable Organisations (ss. 39-63)
In force	⚠ 39. Register of charitable organisations.
In force	⚠ 40. Certain charitable organisations deemed to be registered for purposes of Act.
In force	41. Offence for unregistered charitable organisation to carry on activities in State.
In force	42. Name of charitable organisation.
Not yet in force	⚠ 42A. Change of charitable purpose and amendment of constitution.
In force	⚠ 43. Removal of charitable organisation from register.
In force	⚠ 44. Determination that charitable organisation to which section 40 applies no longer deemed to be registered.
Not yet in force	⚠ 44A. Removal notice.
In force	⚠ 45. Appeal to Tribunal against decision of Authority.
Not yet in force	⚠ 45A. High Court confirmation of removal.
In force	⚠ 46. References to charitable status.
In force	⚠ 47. Duty to keep proper books of account.
In force	⚠ 48. Annual statement of accounts.
In force	49. Annual returns under Companies Acts.
In force	⚠ 50. Annual audit or examination of accounts.
In force	51. Regulations in relation to audits, etc.
In force	⚠ 52. Annual reports.
In force	⚠ 53. Requirement to provide information.
In force	⚠ 54. Public inspection of annual reports, etc.
Not yet in force	⚠ 54A. Charity trustees.
Not yet in force	⚠ 54B. Principal duties of charity trustees.
Not yet in force	⚠ 54C. Guidelines and codes of conduct.
Not yet in force	⚠ 54D. Register of members.
In force	⚠ 55. Persons disqualified for being trustees of a charitable organisation.
In force	56. Person acting as charity trustee while disqualified.
In force	57. Acting under directions of person not qualified to be charity trustee.
In force	58. Consequences of acting under direction of person not qualified to be charity trustee.
In force	⚠ 59. Obligation to disclose commission of offence to Authority.
In force	60. Defence to defamation proceedings in respect of publication by Authority of certain reports.
In force	61. Protection from civil liability of persons who report breaches of Act, etc., to Authority.
In force	62. Protection of employees from penalisation for reporting breaches of Act, etc.
In force	63. False statements.
	Part 4 Protection of Charitable Organisations (ss. 64-74)
In force	⚠ 64. Investigation of affairs of charitable organisation.
In force	65. Production of documents and evidence on investigation.
In force	66. Inspector's reports.
Not yet in force	⚠ 66A. Direction arising from inspector's report.
In force	67. Expenses of investigation of affairs of charitable organisation.
In force	68. Power of Authority to require production of documents.
Not yet in force	⚠ 68A. Appointment of authorised officer.
Not yet in force	⚠ 68B. Powers of authorised officer.
In force	⚠ 69. Entry and search of premises.
In force	70. Provision for security of information.
In force	71. Inspector's reports to be evidence.
In force	⚠ 72. Saving for privileged information.
In force	⚠ 73. Intermediate sanctions.
In force	⚠ 74. Protection of charitable organisations.
	Part 5 Charity Appeals Tribunal (ss. 75-80)
In force	⚠ 75. Charity Appeals Tribunal.
In force	76. Secretariat and premises of Tribunal.
In force	⚠ 77. Determination of appeals by Tribunal.
In force	78. Proceedings to be in public.
In force	79. Power of Tribunal to make procedural rules.
In force	80. Appeal from the Tribunal.
	Part 6 Dissolution of Commissioners of Charitable Donations and Bequests for Ireland (ss. 81-88)
In force	81. Dissolution of Commissioners of Charitable Donations and Bequests for Ireland.
In force	82. Transfer of functions to Authority.
In force	83. Transfer of land and other property.
In force	84. Transfer of rights and liabilities, and continuation of leases, licences and permissions granted by dissolved body.
In force	85. Liability for loss occurring before establishment day.
In force	86. Provisions consequent upon transfer of functions, assets and liabilities to Authority.
In force	87. Final accounts and final annual report of dissolved body.
In force	88. Saver in respect of certain schemes.
	⚠ Part 6A Agreements and Appointments (ss. 88A-88C)
Not yet in force	⚠ 88A. Definitions - Part 6A.
Not yet in force	⚠ 88B. Remuneration.
Not yet in force	⚠ 88C. Agreements and appointments.
	Part 7 Miscellaneous (ss. 89-99)
Not yet in force	⚠ 89. Permission to enter into certain agreements with charity trustees or connected persons.
In force	90. Power of court to grant relief from liability for breach of trust.
Not yet in force	⚠ 90A. Exclusion of liability for certain charity trustees.
In force	91. Indemnity insurance in respect of charity trustee.
In force	92. Dissolution of charitable organisation.
Not yet in force	93. Provision for non-cash collections and related matters under Act of 1962.
Not yet in force	94. Duties of collectors.
Not yet in force	95. Seizure of non-cash collection documentation, etc.
Not yet in force	96. Offences under Act of 1962.
Not yet in force	97. Power to make regulations in relation to charitable fund-raising.
Not yet in force	98. Amendment of Central Bank Act 1997.
In force	⚠ 99. Sale of Mass cards.
In force	⚠ Schedule 1 Charities Regulatory Authority
In force	Schedule 2 Repeals

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