The first sections of the long-awaited Charities (Amendment) Act 2024 have now become law

In July 2024, the Charities (Amendment) Act 2024 was enacted into Irish law. However, notwithstanding that it has been enacted, the Amendment Act requires Commencement Orders to be made before each of its provisions actually come into force.

The first twelve sections of the Amendment Act 2024 came into force by Commencement Order on 27 January 2025. The rest of the Amendment Act 2024 (a majority of sections) remain un-commenced, meaning that they are not in force. As such, the charity sector will have to wait for further Commencement Orders to bring these sections into law.

Many IoD members and Chartered Directors voluntarily give up their time to sit on the boards of Irish charities. So, in order to assist you in understanding what has commenced so far, I set out what sections are now in force and what changes they usher in. This blog starts with the sections most likely to impact the average charity board member and then deals with the more niche amendments, which still make impactful changes for those affected.

Company Secretary no longer ≠ Charity Trustee

Up to now, company secretaries were automatically considered to be charity trustees (the charitable equivalent of directors). As such all the same obligations and duties of charity trusteeship (directorship) were imposed upon them even if they did not sit on the board.

The definition of a charity trustee has now been amended (s3) to remove company secretaries or any person who performs the functions of a secretary, provided that they do not also sit on the board.

This change is very welcome and it aligns with position of company secretaries under the Companies Act 2014. We are hopeful that the change will encourage more people to take on the role of secretary across the sector.

Regulator powers and investigations

The Amendment Act 2024 (s31) changes how applications for High Court Orders by the Charities Regulator can be made. It introduces the possibility that the High Court may make an order upon application from the Regulator where “there is no effective management or oversight of the activities of the charitable organisation by the charity trustees”.

This amendment also expands the type of orders the High Court can make to include a new order directing the dissolution of a charity (although this does not apply to education bodies).

The Amendment Act 2024 (s5) reworks the interaction between the Charities Regulator and other investigative bodies. The Charities Regulator is now required to disclose information obtained during their investigations where they suspect an offence has been committed other than an offence under Charity law.

The Charities Regulator has also been granted additional powers when requesting information from charities and their trustees. The changes (s20) allow the Charities Regulator to specify the manner and the time period for furnishing them with the information. Failing to comply with these orders can now be considered an offence.

The Amendment Act 2024 (s40) also amends the rules around information given by the Revenue Commissioners to the Charities Regulator. Where information is required by the Charities Regulator to carry out its functions under the Charities Act 2009 (as amended) this may be provided by Revenue documentation (including taxpayer information). This represents an expansion of the powers of the Charities Regulator.

Limited liability for board member of education bodies

The Amendment Act 2024 introduces a new section (36) that excludes board members of certain education bodies (specifically recognised schools and management committees of education support centres) from personal liability in respect of anything done in pursuance of the Charities Act 2009 (as amended). As is typical, this is subject to the person acting in good faith.

This provision was included to match the indemnity provided by the Education Act 1998 to boards of management of recognised schools and management committees of education support centres.

A reminder to those who are members of the board of management of fee-paying junior schools; the definition of a “recognised school” does not include fee paying junior schools. As such these boards of management are not considered “a body corporate” and individual board members do not automatically have limited liability.

Changes to legacy legislation

Section 39 of the Amendment Act 2024 focuses on amendments and repeals of the Charities Act 1961, an older piece of legislation which predominantly deals with charitable trusts and property.

The legislation previously only allowed the Charities Regulator to approve transfers of land between charities for below market value if they had a different charitable purpose. This has now been amended to allow the Regulator to approve charities to carry out these transfers even where they have the same charitable purpose.

The following sections have been repealed:

• Section 29(4), which gave the Regulator additional powers to vary an order of the Court with regards to gifts valued at under five thousand pounds being applied cy-près;
• Section 53, which required charities to notify the Regulator of all legal proceedings relating to the charity; and
• Section 54, which previously allowed deeds of a charity to be deposited for security in a repository provided by the Charities Regulator.

Miscellaneous Amendments

Previously charities were prevented from bringing an appeal to a determination of the Charity Appeals Tribunal after 21 days had passed. The Amendment Act 2024 (s33) now allows for appeals to be brought after 21 days if the Tribunal determines it is “for good and sufficient reason”.

Restrictions on the sale of Mass cards and offences for breach of those restrictions have now been repealed.

There is a new definition of a “member of the charitable organisation”. This is a new development for charities that are not companies. Their members are those with the power to appoint, nominate or vote for the appointment of a person as a charity trustee of that organisation.

The definition of a connected person has been amended.

There is a new definition of relevant body for the purposes of administrative cooperation with the Charities Regulator. The definition now includes a body, or holder of an office, who carries out functions relating to the oversight or monitoring of charitable organisations where the body or office is prescribed by order of the Minister.

Recap on the structure of the Amendment Act 2024

The Charities Act 2009 has been the principal piece of legislation for charities for almost a decade. The Amendment Act 2024 does not replace the Charities Act 2009. Instead, it makes a wide-ranging set of amendments, insertions and repeals in respect of it.

35 separate sections of the Charities Act 2009 are affected by changes introduced by the Amendment Act 2024. As stated only 12 of these sections have now been commenced.

The structure of the Amendment Act 2024 requires cross-referencing across both pieces of legislation. This is the case with all “amending Acts”, but it can cause difficulty for readers. On this basis, the Mason Hayes & Curran charities team has prepared an "informal consolidation" that combines the Charities Act 2009 with all the changes introduced by the Amendment Act 2024. This brings the full set of applicable laws together in one place. If you would like to receive a copy of this document, please contact Alice Murphy.

The author would like to thank her colleague Ciarán McGlone for his help in the preparation of this article.