Charities (Amendment) Act 2024
The Charities (Amendment) Act 2024 (2024 Act) was enacted on 10 July 2024, and its provisions are slowly coming into effect. This Act is the most significant amendment to charity law since the Charities Act 2009 (2009 Act). The first partial commencement of the 2024 Act occurred on 27 January 2025. This partial commencement includes 12 specific sections of the Act, with the remaining sections still awaiting activation through future commencement orders. The changes may not impact the day to day running of charities but charities should be aware of how the amendments will affect them.
Key changes introduced to date include:
- New/Amended Definitions: Section 3 modifies the definition of a “charity trustee” (excluding company secretaries) and introduces a new definition of “members of the charitable organisation” for non-company charities.
- Information Disclosure: Section 5 allows the Charities Regulator to share information with other regulators (e.g. An Garda Síochána) regarding suspected offenses other than one under the 2009 Act.
- Administrative Cooperation: Section 6 expands the definition of “relevant bodies” involved in oversight and cooperation with the Charities Regulator.
- Disclosure Requirements: Section 20 gives the Charities Regulator greater power to direct charities to provide information in a specific manner and time frame, with charities and charity trustees guilty of an offence if they fail to comply.
- High Court Applications: Section 31 allows the Charities Regulator to apply to the High Court for orders in cases of charity mismanagement, including dissolution.
- Appeals Process: Section 33 extends the 21-day period for appealing determinations from the Charity Appeals Tribunal if there is a ”good and sufficient” reason.
- Liability Protection: Section 36 introduces liability exclusions for certain education body trustees acting in good faith.
- Mass Card Sales: Section 37 repeals restrictions on Mass card sales.
- Charities Act 1961 Amendments: Section 39 makes amendments to the Charities Act 1961, including changes related to land disposal and legal proceedings.
- Tax Disclosure: Section 40 allows Revenue officers to disclose charity-related information to the Charities Regulator for its regulatory functions.
The newly enacted 2024 Act does not replace the 2009 Act, but it introduces a number of amendments, additions, and repeals. The Charities Regulator has welcomed the 2024 Act to strengthen its functions and has stated that consultations with stakeholders will take place before other significant sections of the Act are brought into effect. Therefore, charity trustees should prepare for additional changes and updates as more sections are activated.
