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Charities Act 2009 (No. 6)Introductory TextActs Referred toPart 1 Preliminary and General (ss. 1-11)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 (ss. 12-38)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 (ss. 39-63)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 (ss. 64-74)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 (ss. 75-80)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 (ss. 81-88)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 (ss. 88A-88C)88A. Definitions - Part 6A.88B. Remuneration.88C. Agreements and appointments.Part 7 Miscellaneous (ss. 89-99)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.Schedule 1 Charities Regulatory AuthoritySchedule 2 Repeals
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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

40. Certain charitable organisations deemed to be registered for purposes of Act.

(1) A charitable organisation in respect of which -

(a) there was, immediately before the commencement of section 39, an entitlement to an exemption under section 207 or 208 of the Taxes Consolidation Act 1997, and

(b) the Revenue Commissioners had issued a number (commonly referred to as a "CHY number") for the purposes of such exemption,

shall, subject to section 44, be deemed to be registered in the register for so long only as there continues to be an entitlement to such exemption.

(2) The Authority may request the Revenue Commissioners to provide it with all such information in the possession or procurement of the Revenue Commissioners, relating to a charitable organisation to which subsection (1) applies, as the charitable organisation would be required to provide to the Authority were it making an application under section 39.

(3) Notwithstanding any enactment or rule of law, the Revenue Commissioners shall comply with a request under subsection (2).

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