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6 2009

Charities Act 2009

PART 3

Regulation of Charitable Organisations

Register of charitable organisations.

39 .— (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.

(4) A charitable organisation (other than a charitable organisation to which section 40 applies) that, immediately before the commencement of this section, was operating in the State as, or carrying on the activities in the State of, a charitable organisation shall, if it wishes to continue to so operate or carry on such activities after such commencement, apply, not later than—

(a) 6 months, or

(b) the expiration of such longer period as the Minister may specify,

after such commencement to the Authority to be registered.

(5) Subject to subsection (6), an application under this section shall—

(a) be in writing,

(b) in the case of an application by, or on behalf of, a charitable organisation that—

(i) is established in the State,

(ii) is established in a state (other than an EEA state), or

(iii) is established in an EEA state and that has a principal place of business in the State,

specify the name of the charitable organisation and its principal place of business in the State,

(c) in the case of an application by, or on behalf of, a charitable organisation that—

(i) is established in an EEA state, and

(ii) does not have a principal place of business in the State,

specify the name of the charitable organisation and its principal place of business in that EEA state,

(d) specify the names of the charity trustees and the addresses at which they ordinarily reside,

(e) specify the places where the charitable organisation operates or carries on its activities or proposes to operate or carry on its activities (including places outside the State),

(f) contain particulars of all bank accounts of the charitable organisation,

(g) contain particulars of the kinds of activity carried on or intended to be carried on in furtherance of each object of the charitable organisation or charitable trust concerned,

(h) specify the manner in which the charitable organisation has or proposes to raise moneys,

(i) specify the amount of any moneys raised by the charitable organisation—

(i) during the 12 months immediately preceding such application, or

(ii) where the charitable organisation was formed or the charitable trust was established after the commencement of that period, in respect of the period since the organisation’s formation or the trust’s establishment, as may be appropriate,

(j) specify the plans of—

(i) the charitable organisation for funding activities in furtherance of its objects, or

(ii) in the case of a charitable trust, the trustees of the trust for funding activities in furtherance of the objects of the trust,

(k) contain particulars of all professional fund-raising agents or consultants engaged by or intended to be engaged by the charitable organisation,

(l) specify the risk assessment procedures, safety checks and safeguards employed by the charitable organisation where its activities include working with vulnerable people (including the aged, children and young people, the sick, disabled and handicapped),

(m) specify the gross income of the charitable organisation during the financial year ending immediately before the making of the application for registration,

(n) be accompanied by copies of—

(i) all financial accounts of the charitable organisation or relating to the charitable trust in respect of the period of 12 months immediately preceding such application, or

(ii) where the charitable organisation was formed or the charitable trust was established after the commencement of that period all financial accounts in respect of the period since the organisation’s formation or the trust’s establishment, as may be appropriate,

(o) be accompanied by a copy of the constitution of the charitable organisation, or where there is no constitution in respect of the charitable organisation, such documents of the charitable organisation as provide for matters normally provided for in a constitution,

(p) contain such other information (if any)—

(i) as the Authority may reasonably require to enable it to perform its functions under this Act, and

(ii) as may be prescribed by regulations made by the Minister, and

(q) be accompanied by the appropriate fee (if any).

(6) The Authority may exempt an applicant for registration under this section from such of the requirements of subsection (5) as it considers appropriate where it is of the opinion that compliance by the applicant with those requirements would be unduly onerous having regard to his or her circumstances.

(7) Subject to subsections (8), (13) and (14) and section 43 (10), the Authority may, as soon as practicable after it receives an application in accordance with this section, grant the application and enter in the register—

(a) in the case of a charitable organisation that—

(i) is established in the State,

(ii) is established in a state (other than an EEA state), or

(iii) is established in an EEA state and that has a principal place of business in the State,

the name of the charitable organisation, its principal place of business in the State,

(b) in the case of a charitable organisation that—

(i) is established in an EEA state, and

(ii) does not have a principal place of business in the State,

the name of the charitable organisation and its principal place of business in that EEA state,

(c) the address of each premises (if any) in the State at which it operates or carries on its activities,

(d) the names of the charity trustees,

(e) a number from which it will be possible to identify the applicant (in this Act referred to as the “ registration number ”),

(f) the objects of the charitable organisation or charitable trust concerned, and

(g) such other particulars as the Authority considers appropriate,

and a charitable organisation shall stand registered for the purposes of this Act upon the performance by the Authority of its functions under this subsection in relation to the charitable organisation.

(8) The Authority shall refuse an application under this section unless it is satisfied that the applicant is a charitable organisation.

(9) Where the Authority makes a decision to grant an application under this section, it shall, as soon as may be thereafter, notify the applicant in writing of the decision.

(10) Where the Authority makes a decision to refuse an application under this section, it shall, as soon as may be thereafter, notify the applicant in writing of—

(a) the decision and the reasons for the decision, and

(b) the entitlement under section 45 (1) to appeal the decision.

(11) If a particular entered in the register in accordance with subsection (7) relating to a charitable organisation ceases to be correct, the charity trustees of the charitable organisation concerned shall, as soon as may be, so inform the Authority.

(12) The Authority shall, from time to time, review each entry in the register and, if it becomes aware that any particular in the register is incorrect or has ceased to be correct, it shall make such alterations to the register as it considers necessary and notify the charitable organisation concerned in writing of any such alteration.

(13) If, after the making of an application under this section in relation to a charitable organisation but before the making of a decision by the Authority in respect of the application, a charity trustee of that charitable organisation ceases to be qualified for the position of charity trustee by virtue of section 55 , the charitable organisation shall not be eligible to be registered for the purposes of this section before the expiration of one year, or such shorter period as the Minister may determine, from the date of the charity trustee so ceasing to be qualified, and the Authority shall not, before such expiration, perform any functions in relation to that organisation under this section.

(14) If, after the making of an application under this section in relation to a charitable organisation but before the making of a decision by the Authority in respect of the application, that charitable organisation is convicted on indictment of an offence, the charitable organisation shall not be eligible to be registered for the purposes of this section before the expiration of one year, or such shorter period as the Minister may determine, from the date of the conviction, and the Authority shall not, before such expiration, perform any functions in relation to that organisation under this section.

(15) A person who, in purported compliance with this section, knowingly or recklessly provides information or a particular to the Authority that is false or misleading in a material respect, or who believes any such information or particular when provided by him or her, in purported compliance with that subsection, not to be true, shall be guilty of an offence.

(16) The Authority shall make the register available for inspection by members of the public at all reasonable times at its principal office and shall also publish the register on the internet.

(17) The Authority shall, as soon as may be after the registration by it in the register of a charitable organisation that is a company, notify the registrar of companies in writing of such registration.

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

40 .— (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).

(4) The Authority may require a charitable organisation to which subsection (1) applies to provide the Authority with all or any of the information that that charitable organisation would be required to so provide if it were an applicant under section 39 .

(5) A charitable organisation to which subsection (1) applies shall pay to the Authority such fee (if any) as may be determined by the Authority sufficient only to defray the costs incurred by the Authority in the performance of functions in relation to that charitable organisation under this section.

(6) The Authority shall, as soon as practicable after receiving information pursuant to a request under subsection (2) or a requirement under subsection (3) in respect of a charitable organisation, enter in the register—

(a) in the case of a charitable organisation that—

(i) is established in the State,

(ii) is established in a state (other than an EEA state), or

(iii) is established in an EEA state and that has a principal place of business in the State,

the name of the charitable organisation, its principal place of business in the State,

(b) in the case of a charitable organisation that—

(i) is established in an EEA state, and

(ii) does not have a principal place of business in the State,

the name of the charitable organisation and its principal place of business in that EEA state,

(c) the address of each premises in the State at which it operates or carries on its activities,

(d) the names of the charity trustees,

(e) a number from which it will be possible to identify the charitable organisation (in this Act also referred to as the “registration number”),

(f) the objects of the charitable organisation or charitable trust concerned, and

(g) such other particulars as the Authority considers appropriate.

Offence for unregistered charitable organisation to carry on activities in State.

41 .— (1) Any person who—

(a) advertises on behalf of, or causes another person to advertise on behalf of, a charitable organisation that is not registered or deemed to be registered,

(b) invites, or causes another person to invite, members of the public to give money or property to a charitable organisation that is not registered or deemed to be registered, or

(c) accepts, or causes another person to accept, a gift of money or other property on behalf of a charitable organisation that is not registered or deemed to be registered,

shall be guilty of an offence.

(2) A charitable organisation that is a body corporate and is not registered or deemed to be registered shall be guilty of an offence if it—

(a) advertises, or causes another person to advertise on its behalf,

(b) invites, or causes another person to invite, members of the public to give money or other property to it, or

(c) accepts, or causes another person to accept, a gift of money or property on its behalf.

(3) This section shall not apply in respect of a charitable organisation to which subsection (4) of section 39 applies—

(a) during the period referred to in that subsection, or

(b) where the organisation has made an application under that subsection, during that period and any further period beginning on the expiration of the first-mentioned period and ending when the Authority notifies the charity trustees in writing of its decision in relation to the application referred to in that subsection.

(4) The charity trustees of a charitable organisation in respect of which there is a contravention of this section shall each be guilty of an offence.

Name of charitable organisation.

42 .— (1) The Authority shall not register a charitable organisation if—

(a) the name of the charitable organisation is—

(i) the same as, or

(ii) in the opinion of the Authority, so similar to the name of another charitable organisation as to be likely to cause members of the public to be unable to distinguish it from that other charitable organisation,

(b) the name of the charitable organisation is, in the opinion of the Authority likely to mislead members of the public as to—

(i) the purposes of the charitable organisation, or

(ii) the activities that it carries on, or intends to carry on, in pursuit of those purposes,

(c) the name of the charitable organisation is, in the opinion of the Authority, likely to cause members of the public to believe that it is connected with the Government, a local authority, or any person or body of persons with whom it has no connection, or

(d) the name of the charitable organisation is, in the opinion of the Authority, offensive.

(2) The name of a registered charitable organisation shall not be changed without the consent of the Authority and the Authority shall not give such consent if—

(a) the name of the charitable organisation is—

(i) the same as, or

(ii) in the opinion of the Authority, so similar to the name of another charitable organisation as to be likely to cause members of the public to be unable to distinguish it from that other charitable organisation,

(b) the name of the charitable organisation is, in the opinion of the Authority likely to mislead members of the public as to—

(i) the purposes of the charitable organisation, or

(ii) the activities that it carries on, or intends to carry on, in pursuit of those purposes,

(c) the name of the charitable organisation is, in the opinion of the Authority, likely to cause members of the public to believe that it is connected with the Government, a local authority, or any person or body of persons with whom it has no connection, or

(d) the name of the charitable organisation is, in the opinion of the Authority, offensive.

(3) Where the Authority refuses to give its consent under subsection (2), the decision to so refuse may be appealed to the Tribunal by, or on behalf of, the charitable organisation concerned.

(4) Where the name of a charitable organisation has been changed in contravention of subsection (2), the charity trustees of the organisation shall each be guilty of an offence.

(5) Where the name of a charitable organisation that is a body corporate has been changed in contravention of subsection (2) the charitable organisation shall be guilty of an offence.

Removal of charitable organisation from register.

43 .— (1) Where the Authority, after consultation with the Garda Síochána, is of opinion that a body registered in the register is or has become an excluded body by virtue of its promoting purposes that are—

(a) unlawful,

(b) contrary to public morality,

(c) contrary to public policy,

(d) in support of terrorism or terrorist activities, or

(e) for the benefit of an organisation, membership of which is unlawful,

it shall remove from the register all of the information entered in relation to that body and the body shall thereupon cease to be registered.

(2) Where the name of a charitable organisation is changed in contravention of section 42 (2), the Authority shall remove from the register all of the information entered in relation to that organisation and the organisation shall thereupon cease to be registered.

(3) If a registered charitable organisation that is a body corporate is convicted on indictment of an offence, the Authority may remove from the register all of the information entered in relation to that organisation, and that organisation shall, thereupon, cease to be registered.

(4) Where, in relation to a charitable organisation, the Authority is satisfied that there has been a contravention of—

(a) section 47 , 48 , 50 or 52 , or

(b) a direction under section 50 or 51 ,

the Authority may remove from the register all of the information entered in relation to that organisation, and that organisation shall, thereupon, cease to be registered.

(5) If a registered charitable organisation fails to comply with a direction of the Authority under section 53 , the Authority may remove from the register all of the information entered in relation to that organisation, and that organisation shall, thereupon, cease to be registered.

(6) Where the Authority is of opinion that a body registered in the register is not a charitable organisation, it shall apply to the High Court for a declaration that the body is not a charitable organisation.

(7) If the High Court, upon an application under subsection (6), grants a declaration that the body in respect of which the application is made is not a charitable organisation, the body shall thereupon cease to be a registered charitable organisation and the Authority shall remove from the register all of the information entered in relation to that body.

(8) If a charity trustee of a registered charitable organisation ceases to be qualified for the position of charity trustee by virtue of section 55 , the Authority may apply to the High Court for an order authorising the Authority to remove the charitable organisation from the register, and, upon such an application, the High Court may make such an order if it considers it appropriate in all of the circumstances.

(9) If the High Court makes an order under subsection (8), the Authority shall forthwith remove from the register all of the information entered in relation to that organisation, and that organisation shall thereupon cease to be registered.

(10) A body that, in accordance with this section, has ceased to be registered for the purposes of section 39 shall not, before the expiration of one year, or such shorter period as the Minister may determine, from the date of its ceasing to be so registered, be eligible to apply to be registered, and the Authority shall not, before such expiration, perform any functions in relation to that organisation under section 39 (6).

(11) Where, in accordance with this section, a body ceases to be registered, the Authority shall enter in the register a statement that the body has ceased to be registered and a statement of the reasons therefor.

Determination that charitable organisation to which section 40 applies no longer deemed to be registered.

44 .— (1) Where the Authority, after consultation with the Garda Síochána, is of opinion that a body that is deemed to be registered in the register by virtue of section 40 is or has become an excluded body by virtue of its promoting purposes that are—

(a) unlawful,

(b) contrary to public morality,

(c) contrary to public policy,

(d) in support of terrorism or terrorist activities, or

(e) for the benefit of an organisation, membership of which is unlawful,

it shall by notice in writing inform the body that it is no longer deemed to be so registered.

(2) Where the name of a charitable organisation that is deemed to be registered in the register by virtue of section 40 is changed in contravention of section 42 (2), the Authority shall by notice in writing inform the charitable organisation that it is no longer deemed to be so registered.

(3) If a body corporate that is deemed to be registered in the register by virtue of section 40 is convicted on indictment of an offence, the Authority may, by notice in writing, inform the body that it is no longer deemed to be so registered.

(4) Where, in relation to a charitable organisation that is deemed to be registered in the register by virtue of section 40 , the Authority is satisfied that there has been a contravention of—

(a) section 47 , 48 , 50 or 52 , or

(b) a direction under section 50 or 51 ,

the Authority may by notice in writing, inform the charitable organisation that it is no longer deemed to be so registered.

(5) If a charitable organisation that is deemed to be registered in the register by virtue of section 40 fails to comply with—

(a) a requirement of the Authority under section 40 (4), or

(b) a direction of the Authority under section 53 ,

the Authority may by notice in writing, inform the charitable organisation that it is no longer deemed to be so registered.

(6) Upon the service of a notice under this section, the body to whom it applies shall cease to be deemed to be registered in the register.

(7) Where the Authority is of opinion that a body that is deemed to be registered in the register by virtue of section 40 is not a charitable organisation, it shall apply to the High Court for a declaration that the body is not a charitable organisation.

(8) If the High Court, upon an application under subsection (7), grants a declaration that the body in respect of which the application is made is not a charitable organisation, the body shall cease to be deemed to be registered in the register.

(9) If a charity trustee of a body that is deemed to be registered in the register by virtue of section 40 ceases to be qualified for the position of charity trustee by virtue of section 55 , the Authority may apply to the High Court for an order authorising the Authority to inform the body by notice in writing that the body is no longer deemed to so registered, and, upon such an application, the High Court may make such an order if it considers it appropriate in all of the circumstances.

(10) Upon the service of a notice under subsection (9), the body to which the notice applies shall cease to be deemed to be registered in the register.

(11) A body that, in accordance with this section, has ceased to be deemed to be registered in the register shall not, before the expiration of one year, or such shorter period as the Minister may determine, from the date of its ceasing to be so registered, be eligible to apply to be registered, and the Authority shall not, before such expiration, perform any functions in relation to that organisation under section 39 (6).

(12) Where, in accordance with this section, a body ceases to be deemed to be registered in the register, the Authority shall—

(a) subject to paragraph (b), remove any information in the register relating to the body, and

(b) enter in the register a statement that the body has ceased to be deemed to be a registered charitable organisation and a statement of the reasons therefor.

Appeal to Tribunal against decision of Authority.

45 .— (1) A person whose application under section 39 is refused by the Authority may appeal the refusal to the Tribunal, not later than 21 days, or such longer period as the Tribunal may, for good and sufficient reason, determine, after service on the person of a notification in writing of the refusal by the Authority.

(2) A person who has been removed from the register in accordance with section 43 (other than subsections (7) and (9)) may appeal the decision to remove the person from the register, not later than 21 days, or such longer period as the Tribunal may for good and sufficient reason determine, after service on the person of a notification in writing of the decision by the Authority.

(3) A body that, in accordance with section 44 (other than subsections (8) and (10)), is no longer deemed to be registered may appeal the notice referred to in that subsection, not later than 21 days, or such longer period as the Tribunal may for good and sufficient reason determine, after service on the person of the notice.

(4) The Minister may appeal a decision of the Authority to register a person under section 39 , not later than 21 days, or such longer period as the Tribunal may, for good and sufficient reason, determine after the person is so registered.

(5) Upon an appeal under subsection (1), the Tribunal may make a determination—

(a) requiring the Authority to register the appellant in the register, or

(b) affirming the decision of the Authority.

(6) Upon an appeal under subsection (2), the Tribunal may make a determination—

(a) requiring the Authority to restore the appellant to the register,

(b) requiring the Authority to restore the appellant to the register and impose such conditions on the appellant as the Tribunal may specify, or

(c) affirming the decision of the Authority.

(7) Upon an appeal under subsection (3), the Tribunal may—

(a) revoke the notice under section 44 ,

(b) revoke the notice under section 44 and impose such conditions on the appellant as the Tribunal may specify, or

(c) affirm the decision of the Authority.

(8) Upon an appeal under subsection (4), the Tribunal may make a determination—

(a) granting the relief sought by the Minister, or

(b) affirming the decision of the Authority.

(9) The Authority shall comply with a determination of the Tribunal under this section.

References to charitable status.

46 .— (1) A person who holds out a body that is not registered as being registered shall be guilty of an offence.

(2) A body (other than a registered charitable organisation) that, in any notice, advertisement, promotional literature or any other published material, describes itself or its activities in such terms as would cause members of the public to reasonably believe that it is a charitable organisation shall, subject to subsection (6), be guilty of an offence.

(3) A person who holds out a body that is not established under the law of the State as being so established shall be guilty of an offence.

(4) A person who holds out a body whose seat of management or control is outside the State as being a body whose seat of management or control is in the State shall be guilty of an offence.

(5) Without prejudice to the generality of subsections (3) and (4), a body that is publicly described as being an “Irish charity” or a “registered Irish charity” shall be regarded as being held out—

(a) as being registered, and

(b) as being a body—

(i) established under the law of the State, or

(ii) whose seat of management or control is in the State.

(6) It shall be a defence to proceedings for an offence under subsection (2) for the defendant to prove that—

(a) it is established under the law of a place other than the State,

(b) under that law, it is entitled to be described as a charity or charitable organisation,

(c) its centre of management and control is outside the State,

(d) it does not—

(i) occupy any land in the State, or

(ii) carry on any activities in the State,

and

(e) the notice, advertisement, promotional literature or other published material containing the description of which the offence is alleged to consist also contains a statement as to its place of establishment.

(7) A registered charitable organisation shall, in all public documents and such other publications as may be prescribed, including on television or the internet, state in legible characters—

(a) that it is a registered charitable organisation, and

(b) provide such other information as may be prescribed, including the names of the charity trustees and the address of its principal office.

(8) Regulations made for the purposes of subsection (7) may provide—

(a) for the exemption of charitable organisations belonging to a particular class from any of the requirements of the regulations, or

(b) that, in the case of a statement or information that is in a language other than the Irish language or the English language, the statement or information be in the Irish language or the English language or both of those languages.

Duty to keep proper books of account.

47 .— (1) The charity trustees of a charitable organisation shall, in relation to that charitable organisation, keep or cause to be kept proper books of account, whether in the form of documents or other record, that—

(a) correctly record and explain the transactions of the organisation,

(b) enable the financial position of the organisation to be determined with reasonable accuracy at any time,

(c) enable the charity trustees to ensure that any statements of account prepared under section 48 are prepared in compliance with regulations made under that section, and

(d) enable the accounts of the organisation to be readily and properly audited.

(2) The books of account of a charitable organisation shall be kept on a continuous and consistent basis, that is to say, the entries therein shall be made in a timely manner and be consistent from one year to the next.

(3) Without prejudice to the generality of subsections (1) and (2), books of account kept pursuant to those subsections shall contain—

(a) entries, from day to day, of all sums of money received and expended by the charitable organisation concerned and the matters in respect of which the receipt and expenditure takes place, and

(b) a record of the assets and liabilities of the charitable organisation.

(4) For the purposes of subsections (1), (2) and (3), proper books of account shall be deemed to be kept if they comply with those subsections and give a true and fair view of the state of affairs of the charitable organisation and explain its transactions.

(5) Books of account required by this section to be kept, the annual statement of accounts referred to in section 48 and any account and statement prepared under subsection (3) of that section shall be kept either in written form or in an official language of the State or so as to enable the books of account and the accounts and returns to be readily accessed and readily converted into written form in an official language of the State.

(6) The charity trustees of a charitable organisation shall make the books of account, the annual statement of accounts referred to in section 48 and any account and statement prepared under subsection (3) of that section, of the charitable organisation, available in written form in an official language of the State at all reasonable times for inspection, without charge, by persons entitled pursuant to this Act to inspect the books of account of the organisation.

(7) A record (being a book of account required to be kept under this section), an annual statement of accounts referred to in section 48 or any account and statement prepared under subsection (3) of that section shall be preserved by the charitable organisation concerned for a period of not less than 6 years from the end of the financial year to which it relates.

(8) Where, during the period of 6 years referred to in subsection (7) as it applies to any book of account required to be kept under this section, an annual statement of accounts referred to in section 48 or any account and statement prepared under subsection (3) of that section—

(a) the charitable organisation concerned (being a body corporate or unincorporated body of persons) is dissolved, or

(b) the charitable trust concerned is terminated,

it shall be the duty of the charity trustees holding office immediately before the date of the dissolution or termination, as the case may be, to preserve that book of account or statement of accounts in accordance with the said subsection (7) unless the Authority consents in writing to its being destroyed or its being disposed of in some other manner.

(9) A charity trustee who contravenes this section shall be guilty of an offence.

(10) It shall be a defence to proceedings for an offence consisting of the contravention of this section for the defendant to prove that he or she believed on reasonable grounds that a competent and reliable person (other than the defendant) was duly charged with the duty of ensuring compliance with this section and was in a position to discharge that duty.

(11) This section does not apply to charitable organisations that are companies.

Annual statement of accounts.

48 .— (1) Subject to subsection (3), the charity trustees of a charitable organisation shall, in respect of each financial year, prepare a statement of accounts (in this section referred to as the “ annual state ment of accounts ”) in such form and containing information relating to such matters as may be prescribed by regulations made by the Minister.

(2) Without prejudice to the generality of subsection (1), regulations made in accordance with that subsection may make provision for—

(a) the annual statement of accounts to be prepared in accordance with such methods and standards as are specified in the regulations,

(b) any information to be provided by means of notes to the annual statement of accounts, and

(c) determining the financial year of a charitable organisation for the purposes of this Act and any regulations made under it.

(3) (a) Where the gross income or expenditure of a charitable organisation in a financial year does not exceed €100,000, the charity trustees may, instead of preparing an annual statement of accounts in respect of that year, prepare an income and expenditure account in respect of, and a statement of the assets and liabilities of, the charitable organisation.

(b) An income and expenditure account and a statement of the assets and liabilities of a charitable organisation prepared under paragraph (a) shall be in such form as may be prescribed by the Minister.

(4) A charity trustee who contravenes this section shall be guilty of an offence.

(5) It shall be a defence to proceedings for an offence consisting of a contravention of this section for the defendant to prove that he or she believed on reasonable grounds that a competent and reliable person was duly charged with the duty of ensuring compliance with that requirement and was in a position to discharge that duty.

(6) This section does not apply—

(a) to a charitable organisation that is a company,

(b) to an education body,

(c) to a charitable organisation in respect of a financial year in which its gross income or total expenditure is less than—

(i) €10,000, or

(ii) such greater amount, not exceeding €50,000, as may be prescribed,

or

(d) in relation to a centre for education designated by the Minister under section 10(4) of the Act of 1998.

Annual returns under Companies Acts.

49 .— The registrar of companies shall, as soon as practicable after receiving the annual return of a company in respect of which it has received a notification under section 39 (17), give a copy of that annual return and copies of all documents annexed to the annual return to the Authority.

Annual audit or examination of accounts.

50 .— (1) The accounts of a charitable organisation in respect of a financial year (in this subsection referred to as the “relevant financial year”) shall be audited not later than 9 months after the end of the relevant financial year by a qualified person if the gross income or total expenditure of the charitable organisation in—

(a) the relevant financial year,

(b) the financial year (if any) of the charitable organisation immediately preceding the relevant financial year, or

(c) the financial year (if any) of the charitable organisation immediately preceding the year referred to in paragraph (b),

exceeds such amount as may be prescribed.

(2) The Minister shall not prescribe an amount under subsection (1) greater than €500,000.

(3) Subject to subsection (4), the accounts of a charitable organisation (other than a charitable organisation to which subsection (1) applies) in respect of a financial year shall, at the election of the charity trustees, either—

(a) be examined by an independent person approved by the Authority, being a person who has the requisite ability and practical experience to carry out a competent examination of the accounts, or

(b) be audited by a qualified person,

not later than 9 months after the end of the financial year concerned.

(4) The Authority may give a direction to the charity trustees of a charitable organisation to which subsection (3) applies requiring that the accounts of the charitable organisation in respect of such financial year as is specified in the direction be audited by a qualified person.

(5) Where there has been a contravention of subsection (1) or the Authority is not satisfied with the manner in which the accounts of a charitable organisation to which that subsection applies have been audited, the Authority may appoint such qualified person as it considers appropriate to audit the accounts concerned.

(6) Where there has been a contravention of subsection (3) or the Authority is not satisfied with the manner in which the accounts of a charitable organisation to which that subsection applies have been examined or audited, as the case may be, the Authority may appoint such qualified person as it considers appropriate to audit the accounts concerned.

(7) The expenses incurred in the carrying out of an audit by a person appointed under subsection (5) or subsection (6) including the auditor's remuneration, shall be recoverable by the Authority as a simple contract debt in any court of competent jurisdiction—

(a) from the charity trustees of the charitable organisation (who shall be jointly and severally liable for those expenses), or

(b) from the charitable organisation concerned, where it is not practicable to recover them from the charity trustees.

(8) The Authority may give such directions as it considers appropriate, with respect to the carrying out of an examination under subsection (3)(a), to charity trustees of a particular charitable organisation or generally.

(9) Where, in relation to a charitable organisation, there is a contravention of this section the charity trustees shall each be guilty of an offence.

(10) It shall be a defence to proceedings for an offence consisting of the contravention of a requirement under this section for the defendant to prove that he or she believed on reasonable grounds that a competent and reliable person was duly charged with the duty of ensuring compliance with that requirement and was in a position to discharge that duty.

(11) A charity trustee who obstructs or fails to cooperate with a person appointed under subsection (5) or subsection (6) or who fails to give him or her such assistance as he or she may require for the purpose of carrying out an audit of the accounts of the charitable organisation concerned shall be guilty of an offence.

(12) Where, in relation to a charitable organisation, there is a contravention of a requirement in a direction under subsection (4), each of the charity trustees of the organisation shall be guilty of an offence.

(13) This section does not apply—

(a) to a charitable organisation that is a company,

(b) to an education body,

(c) to a charitable organisation in respect of a financial year in which its gross income or total expenditure is less than—

(i) €10,000, or

(ii) such greater amount, not exceeding €50,000, as may be prescribed,

or

(d) in relation to a centre for education designated by the Minister under section 10(4) of the Act of 1998.

(14) In this section “qualified person” means—

(a) a person who, in accordance with section 187 of the Companies Act 1990, is qualified to be appointed as a company auditor, or

(b) in relation to a charitable organisation that—

(i) is established in an EEA state, and

(ii) does not have a principal place of business in the State,

a person who is qualified under the law of that EEA state to perform functions the same as or similar to those performable in the State by a person referred to in paragraph (a).

Regulations in relation to audits, etc.

51 .— (1) The Minister may by regulations—

(a) make provision in relation to the duties of an auditor, or independent person referred to in section 50 (3)(a) carrying out an audit or examination in accordance with section 50 , including provision in relation to the making of a report as respects the annual statement of accounts or the income and expenditure account and statement of assets and liabilities, as may be appropriate, prepared in accordance with section 48 ,

(b) make provision in relation to the making by an independent person referred to in section 50 (3)(a) of a report in respect of an examination carried out by him or her,

(c) confer on such an auditor or independent person a power to inspect books, documents and other records (however kept) relating to a charitable organisation,

(d) confer on such an auditor or independent person a power to require, in the case of a charitable organisation, information and explanations from past or present charity trustees of the charitable organisation, or from past or present members of staff of the charitable organisation.

(2) If any person fails to afford an auditor or an independent person referred to in section 50 (3)(a) any facility to which he or she is entitled by virtue of regulations under subsection (1)(c) or (d), the Authority may give—

(a) that person, or

(b) the charity trustees for the time being of the charity concerned,

such directions as the Authority thinks appropriate.

(3) A person or charity trustee, as the case may be, who does not comply with a direction under subsection (2) shall be guilty of an offence.

Annual reports.

52 .— (1) The charity trustees of a charitable organisation shall, not later than 10 months or such longer period as the Authority may specify, after the end of each financial year, prepare and submit to the Authority a report (in this section referred to as the “ annual report ”) in respect of its activities in that financial year.

(2) The Minister may make regulations for the purposes of subsection (1).

(3) Without prejudice to the generality of subsection (2), regulations under that subsection may—

(a) contain different provisions in relation to different classes of information and different classes of charitable organisation,

(b) require that an annual report contain such information (other than information required to be provided in an annual report under subsection (1)) as may be specified in the regulations, and

(c) provide that a report referred to in that subsection shall be prepared in such manner as is specified in the regulations.

(4) Subject to section 48 (6) and 50 (13), the following shall be attached to an annual report submitted by a charitable organisation in accordance with this section:

(a) a copy of the annual statement of accounts prepared under subsection (1) of section 48 or the income and expenditure account and the statement of assets and liabilities prepared under subsection (3) of that section, as the case may be, in respect of the financial year concerned;

(b) where the accounts of the charitable organisation have been audited in accordance with section 50 (1), a copy of the auditor’s report;

(c) where the accounts of the charitable organisation have been examined by an independent person in accordance with section 50 (3), a copy of the independent person’s report.

(5) (a) A copy of the accounts prepared by a charitable organisation in accordance with the Companies Acts shall, in respect of the financial year concerned, be attached to an annual report submitted by that charitable organisation in accordance with this section.

(b) This subsection applies to a charitable organisation that—

(i) is a company, and

(ii) is not required to annex its accounts to the annual return made by it to the registrar of companies under the Companies Acts.

(6) An annual report submitted to the Authority under this section and any document attached thereto shall be kept by the Authority for such period as it thinks fit.

(7) A charitable organisation that is a body corporate that contravenes this section shall be guilty of an offence.

(8) Where, in relation to a charitable organisation, there is a contravention of this section, each of the charity trustees of the organisation shall be guilty of an offence.

Requirement to provide information.

53 .— (1) The Authority may, by direction in writing, require a charitable organisation to provide the Authority with such information as it may reasonably require to enable it to perform its functions.

(2) A charitable organisation shall comply with a direction under this section.

Public inspection of annual reports, etc.

54 .— (1) Subject to any enactment or rule of law prohibiting the disclosure of information, the Authority shall make available for inspection by members of the public all annual reports and documents attached thereto that remain in its keeping in accordance with section 52 (6), at all reasonable times during the period for which it continues to remain in its keeping or such lesser period as it considers appropriate and at such place or places as it determines.

(2) This section shall not apply to a private charitable trust.

(3) In this section “private charitable trust” means a charitable trust that is not funded by donations from the public.

Persons disqualified for being trustees of a charitable organisation.

55 .— (1) Subject to subsection (3), a person shall cease to be qualified for, and shall cease to hold, the position of charity trustee of a charitable organisation if that person—

(a) is adjudicated bankrupt,

(b) makes a composition or arrangement with creditors,

(c) is a company that is in the course of being wound up,

(d) is convicted on indictment of an offence,

(e) is sentenced to a term of imprisonment by a court of competent jurisdiction,

(f) is the subject of an order under section 160 of the Companies Act 1990 or is prohibited, removed or suspended from being a trustee of a scheme under the Pensions Acts 1990 to 2008,

(g) has been removed from the position of charity trustee of a charitable organisation by an order of the High Court under section 74 .

(2) A person who, by virtue of subsection (1), is not qualified, or has ceased, to be a charity trustee of a charitable organisation may apply to the High Court for an order that he or she may hold the position of charity trustee of a particular charitable organisation or of a charitable organisation of a particular class, and the High Court may, upon such an application, make such an order if it considers that it would be in the public interest and in the best interests of the charitable organisation concerned or charitable organisations of the class concerned for it to make such an order.

(3) Where the High Court makes an order under subsection (2) in relation to a person, that person may, by virtue of that order, hold the position of charity trustee of—

(a) the charitable organisation to which the order relates, or

(b) a charitable organisation of the class to which the order relates,

but if, after the making of the order, any of the events referred to in subsection (1) (other than paragraph (a)) occurs, the order shall cease to have effect and the provisions of that subsection shall apply.

(4) The Authority shall establish and maintain a register of all persons who have ceased to hold the position of charity trustee of a charitable organisation by virtue of subsection (1).

(5) The Authority shall, from time to time, review each entry in the register established under this section and, if it becomes aware that any particular in that register is incorrect or has ceased to be correct, it shall make such alterations to that register as it considers necessary.

(6) The register established and maintained under this section shall be made available for inspection by members of the public at all reasonable times at the principal office of the Authority.

Person acting as charity trustee while disqualified.

56 .— (1) A person who acts, or purports to act, as a charity trustee of a charitable organisation at any time while he or she is, by virtue of section 55 , not qualified for that position shall be guilty of an offence.

(2) Any act done by a person—

(a) in purported performance of the functions of charity trustee of a charitable organisation, and

(b) while he or she was not qualified to hold that position by virtue of section 55 ,

shall not be invalid by reason only of the person not being so qualified.

(3) Where a person who, at any time when he or she was, by virtue of section 55 , not qualified to hold the position of charity trustee of a charitable organisation, received from the charitable organisation any remuneration or expenses, or any benefit in kind, in connection with his or her acting, or purporting to act, as charity trustee of the charitable organisation, he or she shall repay to the charitable organisation those moneys and any benefit in kind or an amount equal to the monetary value of any benefit in kind.

Acting under directions of person not qualified to be charity trustee.

57 .— (1) A charity trustee or a member of staff of a charitable organisation who complies with a direction of a person who—

(a) is not qualified to hold the position of charity trustee of that organisation by virtue of section 55 , and

(b) purported to give the direction as a charity trustee of the organisation,

shall be guilty of an offence if, at the time of his or her so complying, he or she knew or had reasonable grounds for knowing that the person who gave the direction was not qualified to hold the position of charity trustee of that organisation.

(2) Where a person is convicted of an offence under this section he or she shall cease to be qualified for the position of charity trustee of a charitable organisation, and if, immediately before the date of his or her conviction, he or she held the position of charity trustee of a charitable organisation he or she shall cease to hold that position.

Consequences of acting under direction of person not qualified to be charity trustee.

58 .— (1) Subject to subsection (3), a person who is convicted of an offence under section 56 in respect of a charitable organisation shall be personally liable for the debts of the charitable organisation incurred as a result of the commission by him or her of any act in purported performance by him or her of the functions of charity trustee of the charitable organisation at any time when he or she was not qualified to hold the position of charity trustee of the charitable organisation.

(2) Subject to subsection (3), a person who is convicted of an offence under section 57 in respect of a charitable organisation shall be personally liable for the debts of the charitable organisation incurred as a result of the commission by him or her of any act in compliance with the direction to which the offence related.

(3) In proceedings brought against a person for the recovery of a debt referred to in this section the court may, subject to such conditions as it considers appropriate, grant relief in whole or in part from the liability to which the person would otherwise be subject under subsection (1) or (2), as the case may be, if it considers it just and equitable to so do having regard to the circumstances of the case.

Obligation to disclose commission of offence to Authority.

59 .— (1) Where, in the course of, and by virtue of the carrying out of, his or her duties in relation to a charitable organisation, information comes into the possession of a relevant person that causes him or her to form the opinion that there are reasonable grounds for believing that an offence under the Act of 2001 has been or is being committed, the relevant person shall, as soon as may be, notify the Authority in writing of that opinion and provide the Authority with a report in writing of the particulars of the grounds upon which the opinion was formed.

(2) A relevant person shall be guilty of an offence if he or she—

(a) fails to comply with subsection (1), or

(b) knowingly makes a report under subsection (1) which is false or misleading in any material respect.

(3) In this section “ relevant person ” means, in relation to a charitable organisation, a person who—

(a) is an auditor of the charitable organisation,

(b) is a charity trustee of the charitable organisation or is, for the time being, carrying out, or duly appointed to carry out, any of the functions of charity trustee of the charitable organisation,

(c) is an investment business firm (within the meaning of the Investment Intermediaries Act 1995), and—

(i) has advised the charitable organisation, or

(ii) has received any payment in relation to the investment of any of the property of the charitable organisation,

or

(d) has been involved in the preparation of the annual report of the charitable organisation.

Defence to defamation proceedings in respect of publication by Authority of certain reports.

60 .— In proceedings for defamation, the defence of qualified privilege shall apply to the publication by the Authority of a report—

(a) under section 59 , or

(b) of any matter concerning the state and conduct of the affairs of a charitable organisation.

Protection from civil liability of persons who report breaches of Act, etc., to Authority.

61 .— Where a person communicates his or her opinion, whether in writing or otherwise, to the Authority that—

(a) an offence under this Act has been or is being committed,

(b) any provision of this Act has not been or is not being complied with, or

(c) an offence under the Act of 2001 has been or is being committed in relation to the property of a charitable organisation,

then, unless he or she acted in bad faith, the person shall not be regarded as having committed any breach of duty towards the charitable organisation or any other person, and no person shall have a cause of action against the first-mentioned person in respect of that communication.

Protection of employees from penalisation for reporting breaches of Act, etc.

62 .— (1) An employer shall not penalise an employee for having formed an opinion of the kind referred to in section 61 and communicated it, whether in writing or otherwise, to the Authority if the employee has acted reasonably and in good faith in forming that opinion and communicating it to the Authority.

(2) In proceedings under this section before a rights commissioner or the Employment Appeals Tribunal in relation to a complaint that subsection (1) has been contravened, it shall be presumed, until the contrary is proved, that the employee concerned acted reasonably and in good faith in forming the opinion and making the communication concerned.

(3) If a penalisation of an employee, in contravention of subsection (1), constitutes a dismissal of the employee within the meaning of the Unfair Dismissals Acts 1977 to 2007, relief may not be granted to the employee in respect of that penalisation both under this section and under those Acts.

(4) An employee may present a complaint to a rights commissioner that his or her employer has contravened subsection (1) in relation to him or her and, if he or she does so, the commissioner shall—

(a) give the parties an opportunity to be heard by the commissioner and to present to the commissioner any evidence relevant to the complaint, and

(b) give a decision in writing in relation to it and communicate the decision to the parties.

(5) A decision of a rights commissioner under subsection (4) shall do one or more of the following:

(a) declare that the complaint was or, as the case may be, was not well founded;

(b) require the employer to comply with subsection (1) and, for that purpose, require the employer to take specified steps;

(c) require the employer to pay to the employee compensation of such amount (if any) as is just and equitable having regard to all the circumstances, but not exceeding 104 weeks remuneration in respect of the employee's employment calculated in accordance with regulations under section 17 of the Unfair Dismissals Act 1977 .

(6) For the purposes of this section—

(a) subsections (3) to (6) and subsection (7)(a) of section 7 of the Act of 1994 shall apply in relation to a complaint presented under this section as they apply in relation to a complaint presented under subsection (1) of the said section 7, subject to the following modifications, namely—

(i) the deletion in subsection (3) of all the words from “if it is presented” to the end of that subsection and the substitution of “unless it is presented to him within the period of 12 months beginning on the date of the contravention to which the complaint relates or (in a case where the rights commissioner is satisfied that exceptional circumstances prevented the presentation of the complaint within the period aforesaid) such further period, not exceeding 6 months from the expiration of the said period of 12 months, as the rights commissioner considers reasonable”,

(ii) the substitution in subsection (6) of a reference to a decision for the reference to a recommendation, and

(iii) any other necessary modifications,

(b) sections 8, 9 and 10 of the Act of 1994 shall apply as they apply for the purposes of that Act, subject to the following modifications, namely—

(i) the substitution in those provisions of references to a decision for references to a recommendation,

(ii) the insertion, in section 8, of the following subsection:

“(7) Proceedings under this section before the Tribunal shall be heard otherwise than in public.”,

(iii) the substitution in section 9 of the Act of 1994 of—

(I) references to the Circuit Court for references to the District Court, and

(II) the following subsection for subsection (3):

“(3) An application under this section to the Circuit Court shall be made to the judge of the Circuit Court for the circuit in which the employer concerned ordinarily resides or carries on any profession, trade or business.”, and

(III) any other necessary modifications.

(7) For the avoidance of doubt, subsection (6) shall not operate to confer on the Minister any of the functions of the Minister for Enterprise, Trade and Employment under the Act of 1994 and those functions shall be performable by the Minister for Enterprise, Trade and Employment for the purposes of the provisions of the Act of 1994, as applied by that subsection, to the like extent as they are performable by him or her for the purposes of the Act of 1994 and the provisions of the Act of 1994 shall apply accordingly.

(8) In this section “Act of 1994” means the Terms of Employment (Information) Act 1994 .

False statements.

63 .— Any person who states to the Authority that—

(a) an offence under this Act has been or is being committed,

(b) any provision of this Act has not been or is not being complied with, or

(c) an offence under the Act of 2001 has been or is being committed in relation to the property of a charitable organisation,

knowing that statement to be false shall be guilty of an offence.