Charities (Amendment) Act 2024

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Number 21 of 2024

CHARITIES (AMENDMENT) ACT 2024

CONTENTS

PART 1

Preliminary and General

Section

1. Short title and commencement

2. Definition

PART 2

Amendment of Principal Act

3. Amendment of section 2 of Principal Act

4. Amendment of section 3 of Principal Act

5. Amendment of section 28 of Principal Act

6. Amendment of section 33 of Principal Act

7. Amendment of section 39 of Principal Act

8. Amendment of section 40 of Principal Act

9. Change of charitable purpose and amendment of constitution

10. Amendment of section 43 of Principal Act

11. Amendment of section 44 of Principal Act

12. Removal notice

13. Amendment of section 45 of Principal Act

14. High Court confirmation of removal

15. Amendment of section 46 of Principal Act

16. Amendment of section 47 of Principal Act

17. Amendment of section 48 of Principal Act

18. Amendment of section 50 of Principal Act

19. Amendment of section 52 of Principal Act

20. Amendment of section 53 of Principal Act

21. Amendment of section 54 of Principal Act

22. Insertion of new sections 54A to 54D in Principal Act

23. Amendment of section 55 of Principal Act

24. Amendment of section 59 of Principal Act

25. Amendment of section 64 of Principal Act

26. Direction arising from inspector’s report

27. Insertion of new sections 68A and 68B in Principal Act

28. Amendment of section 69 of Principal Act

29. Amendment of section 72 of Principal Act

30. Amendment of section 73 of Principal Act

31. Amendment of section 74 of Principal Act

32. Amendment of section 75 of Principal Act

33. Amendment of section 77 of Principal Act

34. Insertion of new Part 6A in Principal Act

35. Repeal of section 89 of Principal Act

36. Exclusion of liability for certain charity trustees

37. Repeal of section 99 of Principal Act

38. Amendment of Schedule 1 to Principal Act

PART 3

Amendment of other Acts

39. Amendment of Charities Act 1961

40. Amendment of Taxes Consolidation Act 1997

Acts Referred to

Charities Act 1961 (No. 17)

Charities Act 2009 (No. 6)

Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010 (No. 24)

Companies Act 1990 (No. 33)

Companies Act 2014 (No. 38)

Local Government Act 2001 (No. 37)

National Vetting Bureau (Children and Vulnerable Persons) Act 2012 (No. 47)

Personal Insolvency Act 2012 (No. 44)

Taxes Consolidation Act 1997 (No. 39)

Number 21 of 2024

CHARITIES (AMENDMENT) ACT 2024

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.

[10th July, 2024]

Be it enacted by the Oireachtas as follows: