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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 16 October 2014 - onwards
Version 2 of 2

39. Register of charitable organisations.

(1) The Authority shall, upon the commencement of this section and after consultation with the Revenue Commissioners, cause to be established and maintained, in such form as it considers appropriate (including electronic form) a register (in this Act referred to as the "register") of charitable organisations.

(2) The Authority may, for the purpose of defraying any expenses incurred in establishing or maintaining the register (in this section referred to as the "appropriate fee"), charge each charitable organisation a fee of such amount as may be determined by the Minister.

(3) A charitable organisation that intends to operate or carry on activities in the State shall, in accordance with this section, 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.