Publication
Charities (Amendment) Act 2024
From Department of Rural and Community Development
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The Charities (Amendment) Act, 2024 has progressed through both Houses of the Oireachtas, and was signed into law by the President on 10th July 2024.
The purpose of the Charities (Amendment) Act 2024 is to strengthen the charities sector, by ensuring greater transparency, clarity and fairness, which will serve to enhance public confidence in the sector. The Act delivers on a Programme for Government commitment to ensure that the Charities Regulator has the necessary powers to carry out its duties and to increase trust and confidence in the management and administration of charities.
Key Features of the Charities (Amendment) Act 2024 include:
- Clarification on the duties of charity trustees;
- Indemnity for court appointed trustees;
- The facilitation of new financial regulations for the sector;
- Strengthening the Charities Regulator’s powers in relation to the protection of charitable or organisations;
- The introduction of the ‘the advancement of human rights’ as a charitable purpose.
Main Provisions of the Act:
There are 40 Heads in the Charities (Amendment) Act 2024.
Part 1 contains Preliminary and General Heads.
Part 2 covers Heads 3 to 38 and refers to amendments to the Charities Act 2009. These amendments are wide ranging include updates to the operation of the Register of Charities, financial reporting and audit requirements, the general duties of trustees, intermediate sanctions, powers concerning the protection of charitable organisations and the introduction of the advancement of human rights as a charitable purpose.
Part 3 incorporates Heads 39 and 40 and includes required amendments to the Charities Act 1961, as well as to current tax legislation.
Commencement Orders introduced under the Charities (Amendment) Act 2024:
The Charities (Amendment) Act 2024 (Commencement) Order 2025, S.I. No. 10 of 2025, is the first commencement order to be introduced under the Act.
This order provides for 27 January 2025 as the commencement date for the following sections of the Charities (Amendment) Act 2024:
Part 1 contains standard provisions, namely the short title and commencement, and definition.
Section 3 amends section 2 of the Charities Act 2009 and includes updates to existing definitions as well as the introduction of new definitions.
Section 5 amends section 28 of the Charities Act 2009 which provides for the disclosure by the Charities Regulator of information to other regulators or listed bodies, and provides for a new definition of the term ‘relevant body’.
Section 6 amends section 33 of the Charities Act 2009 which enables the sharing of information and appropriate collaboration on matters relevant to the regulation of charities in Ireland.
Section 20 amends section 53 of the Charities Act 2009 in relation to the requirement to provide information to the Charities Regulator to allow for the performance of its statutory functions.
Section 31 amends section 74 of the Charities Act 2009 to clarify and strengthen the Charities Regulator’s powers to intervene where there is no effective management or Board oversight in a charity, and provides protection for anyone appointed by the Court to serve as a charity trustee.
Section 33 amends section 77 of the Charities Act 2009 to align it with section 45 of the Charities Act 2009, which allows for the 21-day period to appeal to the Charity Appeals Tribunal, to be extended in certain circumstances.
Section 36 introduces a new section 90A, which applies an equivalent level of indemnity, as provided under the Education Act 1998, to charitable organisations that are education bodies under paragraphs (b) and (c) of that definition.
Section 37 repeals section 99 of Charities Act 2009 in relation to the Sale of Mass Cards.
Section 39 contains the following amendments to the Charities Act 1961: -
- Section 29(4) is repealed;
- Section 34(2) is updated to allow for the sale of charity land for less than market value to a charity that has the same charitable purpose; and
- Sections 53 and 54 are repealed.
Section 40 amends the Taxes Consolidation Act 1997 to allow for Revenue Commissioner officials to disclose to the Charities Regulator information required by it to perform its statutory functions.
Future Commencement Orders
The remaining sections of the Charities (Amendment) Act 2024 will be commenced in a timely and efficient manner, taking into account the operational impacts on the Charities Regulator and engagement with the charity sector. There are certain sections that will require significant engagement with sectoral stakeholders, the development of guidance documents and the drafting of regulations to support the introduction of the provisions contained in the Act.
The published Charities (Amendment) Act 2024 , and S.I. No. 10 of 2025 , Charities (Amendment) Act 2024 (Commencement) Order 2025, can be accessed below:
