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Charities Regulator

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Charities Regulator
An Rialálaí Carthanas
Charity regulator overview
Formed16 October 2014[1]
JurisdictionRepublic of Ireland
Headquarters3 George's Dock, Dublin 1
53°20′59″N 6°14′52″W / 53.3497°N 6.2479°W / 53.3497; -6.2479
Employees38 (as of 2019)[1]
Annual budget€3.7m (as of 2019)[1]
Websitecharitiesregulator.ie

The Charities Regulator (Irish: An Rialálaí Carthanas)[2] is the operational name of the Charities Regulatory Authority, the statutory authority responsible for the regulation of charities in Ireland.[3] The organisation is made up of a board, with four sub-committees, and as of 2019, a staff of 38, including a chief executive.

The Charities Act of 2009 provided for the establishment of the regulator and the dissolution of a predecessor body, among other matters,[4] but the authority was not actually established until October 2014.[5][6] The 2009 act was a major reform of the legal framework for the registration and regulation of charities in Ireland, superseding a range of earlier acts back to the 17th century, and various common and case law provisions.[7] The act made major changes to the registration of charities; it also empowered the regulator to investigate the affairs of any charitable organisation,[6] although some of these powers were only commenced later. Several high-profile investigations have followed.

History

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Previous regulatory regime

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Two statutory bodies were previously the principal overseers of charitable activity in Ireland, but with limited roles. One, the Commissioners of Charitable Donations and Bequests (Ireland) or Commissioners of Charitable Donations and Bequests for Ireland, was established in the 19th century, with thirteen commissioners, two senior officials and eleven appointed figures, and had a role in advising charitable trustees, appointment of new trustees, alienation and investment of certain assets, and dealing with aspects of bequests to charities.[8] The other, the Revenue Commissioners, the Irish government agency principally responsible for taxation, was given responsibility for granting charitable tax exemptions (in the form of "CHY numbers") to organisations fulfilling certain "public benefit" criteria. Approximately 8,000 organisations with CHY numbers were registered with the Revenue Commissioners by the time of the formation of the Charities Regulator.[9]

New regime

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The Charities Act (debated from 2007 as the "Charities Bill")[10][11] was passed in 2009, and provided for the creation of the Charities Regulatory Authority and an appeals tribunal, the transfer of powers from the Commissioners of Donations and Bequests and the dissolution of that body, the establishment of a public register of charities, and other matters.[4] However, it was not commenced for some years, for what the relevant minister, Alan Shatter, described as "financial reasons".[12]

There were "high-profile scandals" in several charities in 2013 and early 2014.[13] These controversies included the alleged use of donations and state funding (intended to provide services at charities like the Rehab Group and Central Remedial Clinic) to pay high salaries, lease cars and contribute to the pension funds of charity management.[13][14][15] On foot of these, the regulator commenced operations on a "shadow basis" in early 2014, with a board appointed on a non-statutory basis. The first chairperson was the chair of the Charity Committee of Chartered Accountants Ireland, Conor Woods, and the first chief executive was Úna Ní Dhubhghaill. The board included at least two charity sector figures, Fergus Finlay of Barnardos and Ann Fitzgerald of Cork's Simon Community.[16]

The authority was eventually formally established 16 October 2014, when the Minister for Justice and Equality issued a ministerial commencement order.[5] The regulator was initially empowered to undertake reactive investigations (in the event of a complaint or whistleblowing allegation) and, from 2016, "in the wake of the Console charity scandal" these enforcement powers were expanded to include proactive investigations.[17]

Scope

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The regulator oversees registered charities, and can pursue bodies falsely claiming to be charities.[18] Ireland's non-governmental organisation sector comprises over 32,000 bodies, but only 10,470 of these were registered charities at the end of 2019.[19] The basic requirement for charitable status and registration with the regulator is public benefit, which excludes bodies primarily established for the benefit of those who become members, such as most sports clubs, credit unions, and trade unions and professional associations. Three specific charitable purposes are defined – relief of poverty, education and the advancement of religion, and the Charities Act (2009) details a dozen further examples under an "other community benefit" heading. These include community welfare and development, integration of the disadvantaged, promotion of health and conflict resolution, protection of the environment and animals, and advancement of the arts and culture, heritage or science.[20] The advancement of human rights was effectively excluded, though in 2015 an Oireachtas committee recommended that this be added as a charitable cause.[21] Political parties are also excluded.[22] Almost all schools are required to register with the regulator.[23]

The regulator deals with entities registered as companies (generally of the company limited by guarantee form), with charitable trusts, and with unincorporated bodies, including most schools, parishes and local youth groups. For those registered as companies, the regulator exchanges data with the Companies Registration Office, and can refer concerns to the Director of Corporate Enforcement.

Functions

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The Charities Regulator was established to "increase public trust" in the charitable sector and is responsible for maintaining the Register of Charities.[18] All organisations authorised as tax-exempt charities by the Revenue Commissioners at the time of the regulator's establishment were deemed authorised for the purposes of the new regulatory regime,[24] and more than 2,500 further charities have registered since commencement.[25] It is an offence for an organisation to describe itself as a charity if it is not registered with the regulator.[26] Elements of the register are available to the public through the regulator's website.[25]

The regulator is also responsible for "ensuring accountability",[18] and as part of this, for receiving and reviewing the annual financial returns of charities,[27] pursuing complaints made against charities (of which there were 531 in 2017),[28] appointing investigators into the operation of charities,[6] and taking specific actions (including the replacement of trustees or involvement of law enforcement) depending on the outcome of investigations.[29][30] Bodies to which the regulator can refer findings include the Garda Síochána, the Revenue Commissioners, the Director of Corporate Enforcement and the Competition Authority.[31]

Aside from registration, the regulator works to educate trustees and the public, to support charity development, and to share information on the charity sector. It provides guidelines and model constitutional documents, but does not have authority to control one of the main sources of controversy in the charity scandals of 2013–2014, terms and conditions of charity staff, including salaries.[32]

Structure and funding

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The functions of the Charities Regulator are overseen by its 12-person board, and conducted (as of 2019) by a staff of 38, including a chief executive, a director of regulation and five business unit heads.[1]

The regulator is funded by the Oireachtas through the exchequer.[32] It is also authorised to levy fees on charities (and in 2018 a 100 euro registration fee was proposed).[33] The regulator is entitled to recover the costs of investigative or enforcement actions from the person or persons involved, in the event of a conviction.[34]

Charity Appeals Tribunal

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An appellate body was provided for in the Charities Act of 2009, and established in 2016.[35] It sat for the first time in 2019, dismissing a case.[36]

See also

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References

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  1. ^ a b c d "Financial Statements - Charities Regulatory Authority for the year ended 31 December 2019" (PDF). charitiesregulator.ie. May 2020. The Charities Regulatory Authority ("Authority") was established on the 16 October 2014 under the Charities Act 2009
  2. ^ "An Rialálaí Carthanas". charitiesregulator.ie (in Irish). Retrieved 9 May 2021.
  3. ^ "The Charities Regulator". gov.ie. Government of Ireland. Retrieved 10 May 2021. The Charities Regulator is Ireland's national statutory regulator for charitable organisations
  4. ^ a b Charities Act 2009 (Act of the Oireachtas 6, section 13). Oireachtas Éireann (Parliament of Ireland). 2009.
  5. ^ a b Charities Act 2009 (Establishment Day) Order 2014 (Statutory Instrument 456). Minister for Justice and Equality. 2014.
  6. ^ a b c "Charities Regulator - General Information". charitiesregulator.ie. Retrieved 9 May 2021.
  7. ^ Delany, V. T. H. (1955). "The Development of the Law of Charities in Ireland". The International and Comparative Law Quarterly. 4 (1): 30–45. doi:10.1093/iclqaj/4.1.30. JSTOR 755749. Retrieved 11 May 2021.
  8. ^ "Output statement: Commissioners of Charitable Donations and Bequests for Ireland (Vote 24)". Houses of the Oireachtas via yumpu.com. Commissioners of Charitable Donations and Bequests. Retrieved 11 May 2021.
  9. ^ "Report of Consultative Panel on Charitable Fundraising" (PDF). charitiesregulator.ie. Charities Regulator. June 2017. Retrieved 9 May 2021. Prior to the Charities Act 2009, the Office of the Revenue Commissioners granted charitable tax exemptions – CHY numbers – to applicants fulfilling certain criteria. Upon the establishment of the Regulator, approximately 8,000 organisations with CHY numbers were "deemed registered…"
  10. ^ "Charities Act 2009 (Act 6 of 2009) / Charities Bill 2007 (Bill 31 of 2007)". oireachtas.ie. Retrieved 9 May 2021.
  11. ^ O'Ceallaigh, Cormac (9 August 2016). "Is it time for a minister for charities?". Irish Times. Retrieved 9 May 2021.
  12. ^ "Department of Justice and Equality: Charities Regulation". KildareStreet.ie. 14 May 2013. Retrieved 14 May 2021. While further implementation of the Charities Act and creation of the Register of Charities have been delayed for financial reasons, the Government remains committed to progressing the implementation of the Act and … Department has been examining how best this can be done in the current financial climate. … I look forward to publishing the results in due course and giving a further indication of the Government's timeframe for the introduction of an operational Charities Regulatory Authority
  13. ^ a b "Charity founders are often strong personalities who are left unchallenged". thejournal.ie. Journal Media Ltd. 23 July 2016. Retrieved 9 May 2021. After a number of high-profile scandals, such as the CRC and Rehab controversies in late 2013 and early 2014, there was alarm amongst the public [..] These scandals forced the government to establish the Charity Regulatory Authority (CRA) and appoint a regulator
  14. ^ Carswell, Simon (28 June 2017). "Charities Regulator's investigation secures first prosecution". Irish Times. Retrieved 9 May 2021. after the controversies of recent years that have shaken the sector, including massive salaries and benefits paid at suicide charity Console [and] large salary levels at Rehab
  15. ^ "Rehab 'used charity cash to pay for their staff cars'". independent.ie. Independent News & Media. 24 January 2014. REHAB leased cars for staff using money provided by the State [..] The funds were only supposed to be used for charitable purposes – not spent on administration
  16. ^ "Charities regulator takes shape, Shatter says it will 'improve accountability'". thejournal.ie. Journal Media Ltd. 30 April 2014. Retrieved 14 May 2021. Conor Woods … chairperson of Chartered Accountants Ireland Charity Committee, is to be made Chairperson … need for the new authority has been repeatedly stressed in the wake of the controversies at the CRC and Rehab … 16 person board includes various individuals from the charitable sector including Barnardos CEO Fergus Finlay and Ann Fitzgerald from the Cork Simon Community. … follows the appointment of Úna Ní Dhubhghaill as chief executive of the new authority last month. … The appointments will be formalised following the establishment of the authority by Ministerial Order under the Charities Act later this year.
  17. ^ "Government gives regulator extra powers to investigate charities in the wake of Console scandal". thejournal.ie. Journal Media Ltd. 6 July 2016. Retrieved 9 May 2021. The Táiniste has signed a commencement order giving the charity regulator stronger investigative and enforcement powers in the wake of the Console charity scandal [.including.] statutory powers to carry out pro-active investigations of charities
  18. ^ a b c "What we do". The Charities Regulator. The Charities Regulatory Authority. Retrieved 12 May 2021.
  19. ^ "Ireland's non-profit sector". Benefacts. 2020. Archived from the original on 15 May 2021.
  20. ^ Charities Act 2009 (Act of the Oireachtas 6, section 3). Oireachtas Éireann (Parliament of Ireland). 2009.
  21. ^ "25th Session of the Universal Periodic Review Working Group – Review of Ireland: Free Legal Advice Centres (FLAC)" (PDF). FLAC. 1 May 2018.
  22. ^ "Guidance on Charities and the Promotion of Political Causes" (PDF). Charities Regulator. 1 February 2018. Retrieved 14 May 2021. A political purpose is not a "charitable purpose" under the Charities Act 2009. As a result, an organisation that has an exclusively political purpose cannot be a registered Irish charity under the Charities Act 2009.
  23. ^ "Frequently Asked Questions (section: Schools)". Charities Regulator. Retrieved 11 May 2021. Primary, special and post-primary schools which hold a valid roll number assigned by the Department of Education and Skills are legally required to submit an application for inclusion on the Register of Charities. These schools come within the terms of the Charities Act 2009, falling within the definition of an 'education body'.
  24. ^ "Charities and other Approved Bodies in Ireland under the terms Taxes Consolidation Act". Revenue Ireland. 8 May 2012. Archived from the original on 1 June 2012.
  25. ^ a b "Search the Register of Charities". Charities Regulator. Retrieved 11 May 2021. The Public Register of Charities contains information about more than 10,900 charities ... registered with the Charities Regulator. The search should reveal comprehensive details about a charity, including their charitable purpose and objectives, trustees, number of staff employed, annual reports filed, etc.
  26. ^ "Charities Regulatory Authority". citizensinformation.ie. Citizens Information Board. Retrieved 9 May 2021.
  27. ^ Gleeson, Colin (18 April 2019). "Regulator calls for changes to law to compel reporting". Irish Times. Retrieved 9 May 2021. the financial statements of charities [..] are required to be submitted to it [the Charities Regulator] in accordance with the Act
  28. ^ Edwards, Elaine (28 August 2018). "Half of concerns to Charities Regulator related to unregistered groups". Irish Times. Retrieved 9 May 2021.
  29. ^ "Kelly banned from using charity funds". thetimes.co.uk. The Times (UK). 1 July 2016. Retrieved 9 May 2021. The Charities Regulator appointed five new trustees to the board of the suicide bereavement charity
  30. ^ "Charities Regulator reported Kildare-based Console to Gardai". leinsterleader.ie. Leinster Leader. 18 July 2017. Retrieved 9 May 2021.
  31. ^ "Charity Regulatory Authority". Citizens Information (Ireland). Citizens Information Board. Retrieved 15 May 2021.
  32. ^ a b "Opening Statement of the CEO of the Charities Regulatory Authority to the Committee of Public Accounts 21 November 2019" (PDF). data.oireachtas.ie. Oireachtas. 21 November 2019. Retrieved 11 May 2021. The Charities Regulator is funded by the Exchequer through a sub-head of Vote 42 of the Department of Rural and Community Development
  33. ^ "Charities Regulation in Ireland: New charities". Relate: The Journal of Developments in Social Services, Policy and Legislation in Ireland. 45 (5). Citizens Information Board: 6. 1 May 2018. ISSN 0790-4290. The Charities Regulator does not currently charge organisations a fee for registration, but it is envisaged that there will be a fee of €100 in the future.
  34. ^ O'Connor, John C.; McGrath, Helen. "Charitable organisations in Ireland: overview". Thomson Reuters Practical Law. Thomson Reuters. Retrieved 13 May 2021.
  35. ^ "Charity Appeals Tribunal". gov.ie. Government of Ireland. Retrieved 14 May 2021.
  36. ^ "Charity Appeal Tribunal dismisses application in first-ever sitting". Irish Legal News. 16 September 2019. Retrieved 15 May 2021.
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