[No. 98 of 2023]

An Act to amend the Charities Act 2009; to make further provision in respect of the registration of charitable organisations; to require charitable organisations to apply for consent from the Charities Regulatory Authority in certain circumstances; to make further provision in respect of the removal of a charitable organisation from the register; to amend the accounting requirements for certain charitable organisations; to codify certain duties of charity trustees; to require charitable organisations to keep a record of members; to make further provision for enforcement; to provide exemptions for certain charitable organisations; to amend the Charities Act 1961; to amend the Taxes Consolidation Act 1997; and to provide for related matters.

Be it enacted by the Oireachtas as follows: