Charities (Amendment) Act 2024

Direction arising from inspector’s report

26. The Principal Act is amended by the insertion of the following section after section 66:

“66A. (1) Where, on receipt of a final report under section 66(1), the Authority is of the opinion that it is appropriate to give a direction to the charitable organisation in relation to its affairs, the Authority shall by notice in writing inform the charitable organisation of—

(a) its opinion and the grounds for that opinion,

(b) the proposed measures it considers should be taken by the charitable organisation in relation to its affairs, and

(c) the period (being not less than 14 days from the date on which the notice is given) within which representations may be made to the Authority.

(2) The Authority shall, as soon as practicable after service of a notice under subsection (1), notify the Minister for Education or the Minister for Further and Higher Education, Research, Innovation and Science, as appropriate, where the notice is served on a charitable organisation that is an education body.

(3) The Authority may, after consideration of any representations made under subsection (1)(c), give a direction by notice in writing to the charitable organisation.

(4) A direction under subsection (3) may—

(a) specify the measures to be taken by the charitable organisation in relation to its affairs by such date as is specified by the Authority, or

(b) require the charitable organisation to submit to the Authority a draft plan, by such date as is specified by the Authority, setting out—

(i) the measures to be taken by the charitable organisation to address the concerns raised in the report under section 66(1), and

(ii) the date by which the measures shall be taken.

(5) A direction under subsection (3) shall state that an appeal may be brought by the charitable organisation to the Tribunal under section 45(1C) not later than 21 days after service on the charitable organisation of the direction, or such longer period as the Tribunal may, for good and sufficient reason determine.

(6) The Authority shall, not later than 30 days after receiving a draft plan under subsection (4)(b), approve the plan by notice in writing to the charitable organisation, with or without modifications.

(7) The Authority may, upon the application of the charitable organisation, extend the date specified under paragraph (a) or (b)(ii) of subsection (4), where the Authority is of the opinion that there is good and sufficient reason to do so and the Authority shall by notice in writing inform the charitable organisation of the date as so extended.

(8) If a charitable organisation that is a body corporate fails to comply, by the relevant date, with a direction under subsection (3) or an approved plan under subsection (6) it shall be guilty of an offence.

(9) If a charity trustee of a charitable organisation fails to comply, by the relevant date, with a direction under subsection (3) or an approved plan under subsection (6) he or she shall be guilty of an offence.

(10) The Authority may publish a direction under subsection (3) or an approved plan under subsection (6) in such manner as it considers appropriate.

(11) In this section ‘relevant date’, in relation to a direction under subsection (3) or an approved plan under subsection (6), means the later of—

(a) the date specified pursuant to paragraph (a) or (b)(ii) of subsection (4),

(b) where subsection (7) applies, the date as so extended under that subsection, or

(c) where an appeal is brought under section 45(1C), the day falling immediately after the expiration of the period of 21 days from the date on which the Tribunal makes a determination varying or affirming the direction in accordance with section 45(5C).”.