Charities Act, 1961

Duty of executors to publish, unless exempted under section 20 advertisements of charitable devises and bequests.

52.—(1) Whenever there is contained in any will a charitable devise or bequest, the person (in this section referred to as the personal representative) to whom probate of the will or letters of administration with the will annexed is granted shall, subject to any exemption granted by the Board under section 20, do the following things—

(a) within three months after the grant of probate or letters of administration, publish once in Iris Oifigiúil and three times successively in some newspaper circulating in the locality where the devise or bequest or the greater part thereof is directed to be expended or applied, or if there is no direction as to any such locality, then in some morning newspaper published on every week-day in Dublin, the following particulars—

(i) the devise or bequest contained in the will,

(ii) the name of the testator,

(iii) the date of the will,

(iv) the name of the person to whom the devise or bequest is given,

(v) the name of the person appointed by the testator for the management and direction of the devise or bequest; and

(b) within four months after the grant of probate or letters of administration, deliver at the office of the Board or forward to them by post three papers (other than Iris Oifigiúil) containing the successive publications pursuant to paragraph (a).

(2) If a personal representative fails to comply with paragraph (a) of subsection (1), he shall be guilty of an offence and shall be liable on summary conviction to a fine not exceeding fifty pounds.

(3) If a personal representative fails to comply with paragraph (b) of subsection (1), he shall be guilty of an offence and shall be liable on summary conviction to a fine not exceeding ten pounds.

(4) An offence under subsection (2) or (3) may be prosecuted by the Board.

(5) The expenses incurred by a personal representative in complying with subsection (1) shall be paid by him out of the estate or funds devised or bequeathed to the charity concerned.