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Charities Act 2009

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Number 6 of 2009


CHARITIES ACT 2009


ARRANGEMENT OF SECTIONS

PART 1

Preliminary and General

Section

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

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

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.

43. Removal of charitable organisation from register.

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

45. Appeal to Tribunal against decision of Authority.

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.

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

64. Investigation of affairs of charitable organisation.

65. Production of documents and evidence on investigation.

66. Inspector's reports.

67. Expenses of investigation of affairs of charitable organisation.

68. Power of Authority to require production of documents.

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

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

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 7

Miscellaneous

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.

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 Authority

SCHEDULE 2

Repeals


Acts Referred to

Capital Acquisitions Tax Consolidation Act 2003

2003, No. 1

Central Bank Act 1971

1971, No. 24

Central Bank Act 1997

1997, No. 8

Charities Act 1961

1961, No. 17

Companies Act 1990

1990, No. 33

Companies Acts

Comptroller and Auditor General (Amendment) Act 1993

1993, No. 8

Criminal Justice (Theft and Fraud Offences) Act 2001

2001, No. 50

Education Act 1998

1998, No. 51

Ethics in Public Office Act 1995

1995, No. 22

European Communities (Amendment) Act 1993

1993, No. 25

European Parliament Elections Act 1997

1997, No. 2

Gaming and Lotteries Act 1956

1956, No. 2

Higher Education Authority Act 1971

1971, No. 22

Institutes of Technology Act 2006

2006, No. 25

Investment Intermediaries Act 1995

1995, No. 11

Local Government Act 2001

2001, No. 37

Markets in Financial Instruments and Miscellaneous Provisions Act 2007

2007, No. 37

Minimum Notice and Terms of Employment Acts 1973 to 2005

Organisation of Working Time Act 1997

1997, No. 20

Pensions Acts 1990 to 2002

Protection of Employees (Part-Time Work) Act 2001

2001, No. 45

Redundancy Payments Acts 1967 to 2007

Stamp Duties Consolidation Act 1999

1999, No. 31

Street and House to House Collections Act 1962

1962, No. 13

Street Trading Act 1926

1926, No. 15

Taxes Consolidation Act 1997

1997, No. 39

Terms of Employment (Information) Act 1994

1994, No. 5

Unfair Dismissals Act 1977

1977, No. 10

Unfair Dismissals Acts 1977 to 2007

Vocational Education Act 1930

1930, No. 29

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Number 6 of 2009


CHARITIES ACT 2009


AN ACT TO PROVIDE FOR THE BETTER REGULATION OF CHARITABLE ORGANISATIONS, AND, FOR THAT PURPOSE, TO PROVIDE FOR THE ESTABLISHMENT OF A BODY TO BE KNOWN AS AN tÚDARÁS RIALÁLA CARTHANAS OR IN THE ENGLISH LANGUAGE THE CHARITIES REGULATORY AUTHORITY; TO PROVIDE FOR THE DISSOLUTION OF THE COMMISSIONERS OF CHARITABLE DONATIONS AND BEQUESTS FOR IRELAND; TO MAKE PROVISION IN RELATION TO THE REGULATION AND PROTECTION OF CHARITABLE ORGANISATIONS AND CHARITABLE TRUSTS; TO PROVIDE FOR THE REGISTRATION OF CHARITABLE ORGANISATIONS; TO PROVIDE FOR THE ESTABLISHMENT OF A BODY TO BE KNOWN AS THE CHARITY APPEALS TRIBUNAL TO HEAR APPEALS FROM DECISIONS OF THE CHARITIES REGULATORY AUTHORITY; TO MAKE PROVISION IN RELATION TO FUND-RAISING BY OR ON BEHALF OF REGISTERED CHARITABLE ORGANISATIONS; TO PROVIDE FOR THE REPEAL OF CERTAIN PROVISIONS OF THE CHARITIES ACT 1961; AND TO PROVIDE FOR MATTERS CONNECTED THEREWITH.

[28th February, 2009]

BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS: