The Charities (Amendment) Act 2024 (Commencement) Order 2025, S.I. No. 10 of 2025 provides for 27 January 2025 as the commencement date for the following sections of the Charities (Amendment) Act 2024:
- Section 3, 5, 6, 20, 31, 33, 36, 37, 39 & 40 – see below summary of the commenced sections
The remaining sections will be commenced in the coming months however some sections will require significant engagement with stakeholders.
Sections Commenced
The proposed increase to the audit exemption thresholds have not yet been commenced. For more information on the main provisions of the Act click here
- 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- Section 29(4) is repealed;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.
NB: The content of this article is provided for information purposes only and does not constitute legal or other advice.
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