Updated to 11 December 2024 (Act No. 48 of 2024 and S.I. No. 697 of 2024)

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Charities Act 2009
No. 6 of 2009

Contents

Commencement

SectionCommencement DateCommencement Information
Ss. 1, 2 1 September 2009 Charities Act 2009 (Commencement) Order 2009 (S.I. No. 284 of 2009), art. 2
S. 3 16 October 2014 Charities Act 2009 (Commencement) Order 2014 (S.I. No. 457 of 2014), art. 2(a)
S. 4 26 June 2010 Charities Act 2009 (Commencement) Order 2010 (S.I. No. 315 of 2010), art. 2
S. 5 1 September 2009 Charities Act 2009 (Commencement) Order 2009 (S.I. No. 284 of 2009), art. 2
Ss. 6 - 9 16 October 2014 Charities Act 2009 (Commencement) Order 2014 (S.I. No. 457 of 2014), art. 2(b)
S. 10(1), (2) 1 September 2009 Charities Act 2009 (Commencement) Order 2009 (S.I. No. 284 of 2009), art. 2
S. 10(3), (4) 16 October 2014 Charities Act 2009 (Commencement) Order 2014 (S.I. No. 457 of 2014), art. 2(c)
S. 11 16 October 2014 Charities Act 2009 (Commencement) Order 2014 (S.I. No. 457 of 2014), art. 2(d)
Ss. 12 - 63 16 October 2014 Charities Act 2009 (Commencement) Order 2014 (S.I. No. 457 of 2014), art. 2(e)-(f)
Ss. 64-74 5 September 2016 Charities Act 2009 (Commencement) Order 2016 (S.I. No. 350 of 2016)
Ss. 75 - 88 16 October 2014 Charities Act 2009 (Commencement) Order 2014 (S.I. No. 457 of 2014), art. 2(g)-(h)
S. 89 Not yet commenced. Requires commencement order under s. 1(2)
S. 90 26 June 2010 Charities Act 2009 (Commencement) Order 2010 (S.I. No. 315 of 2010), art. 2
S. 91 15 August 2016 Charities Act 2009 (Commencement (No. 2) Order 2016 (S.I. No. 424 of 2016)
S. 92 15 August 2016 Charities Act 2009 (Commencement (No. 2) Order 2016 (S.I. No. 424 of 2016)
Ss. 93 - 98 Not yet commenced. Requires commencement order under s. 1(2)
S. 99 1 September 2009 Charities Act 2009 (Commencement) Order 2009 (S.I. No. 284 of 2009), art. 2
Schs. 1, 2 16 October 2014 Charities Act 2009 (Commencement) Order 2014 (S.I. No. 457 of 2014), art. 2(i)-(j)

Amendments and other effects

How AffectedAffecting Provision
Partial compensation for charities for VAT under certain conditions Value-Added Tax (Refund of Tax) (Charities Compensation Scheme) Order 2018 (S.I. No. 580 of 2018)
Saver Land and Conveyancing Law Reform Act 2009 (No. 27 of 2009), ss. 2, 24(6)(a)
Transfer of certain functions Charities (Transfer of Departmental Administration and Ministerial Functions) Order 2017 (S.I. No. 348 of 2017, arts. 2, 3
  Finance (Transfer of Departmental Administration and Ministerial Functions) Order 2011 (S.I. No. 418 of 2011), arts. 1(2), 3, schedule 1
  Charities (Transfer of Departmental Administration and Ministerial Functions) Order 2011 (S.I. No. 194 of 2011), arts. 1(2), 3(1)
S. 2(1) amended Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 3(a)
  Higher Education Authority Act 2022 (31/2022), s. 1(2), s. 145 and sch. 4
  Court of Appeal Act 2014 (No. 18 of 2014), ss. 1(2), 68
  Education and Training Boards Act 2013 (No. 11 of 2013), ss. 1(2), 72(1), schedule 6, item 53
S. 2(2)(a)(i) substituted Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 3(b)(i)
S. 2(2)(b) substituted Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 3(b)(ii)
S. 3(1)(d) deleted Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 4(a)(i)
S. 3(1)(e)-(r) inserted Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 4(a)(ii)
S. 3(11) deleted Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 4(b)
s. 12 establishment day appointed Charities Act 2009 (Establishment Day) Order 2014 (S.I. No. 456 of 2014)
S. 17 substituted Ministers and Secretaries (Amendment) Act 2011 (No. 10 of 2011), ss. 1(2), 6, 98
S. 28(1) amended Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 5(a)
S. 28(1)(d) references construed Competition and Consumer Protection Act 2014 (No. 29 of 2014), ss. 1(5), 8, 39
S. 28(1A) inserted Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 5(b)
S. 28(2) amended Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 5(c)
S. 33 amended Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 6(a), (b)
S. 33(6) amended Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 6(c)
S. 33(6)(a) relevant regulator prescribed Charities Act 2009 (Section 33) Order 2017 (S.I. No. 586 of 2017), art. 3(1), schedule, pt. 1
S. 33(6)(b) relevant regulator prescribed Charities Act 2009 (Section 33) Order 2017 (S.I. No. 586 of 2017), art. 3(2), schedule, pt. 2
S. 34(6) foreign statutory body prescribed Charities Act 2009 (Section 34) Regulations 2017 (S.I. No. 587 of 2017), reg. 2
S. 39(4A) inserted Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 7(a)
S. 39(5)(b) amended Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 7(b)(i)
S. 39(5)(l) amended Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 7(b)(v)
S. 39(5)(c) amended Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 7(b)(ii)(I)
S. 39(5)(c)(i) amended Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 7(b)(ii)(I)
S. 39(5)(d) substituted Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 7(b)(iii)
S. 39(5)(da) inserted Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 7(b)(iv)
S. 39(6) deleted Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 7(c)
S. 39(6A), (6B) inserted Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 7(d)
S. 39(7) inserted Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 7(e)(i)
S. 39(7)(a) amended Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 7(e)(ii)
S. 39(7)(b) amended Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 7(e)(iii)(II)
S. 39(7)(b)(i) amended Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 7(e)(iii)(I)
S. 39(7)(f) amended Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 7(e)(iv)
S. 39(7)(fa) inserted Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 7(e)(v)
S. 39(7)(g) amended Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 7(e)(vi)
S. 39(9) substituted Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 7(f)
S. 39(11) deleted Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 7(g)
S. 39(11A)-(11C) inserted Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 7(h)
S. 39(12) amended Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 7(i)
S. 39(13) deleted Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 7(j)
S. 39(15) amended Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 7(k)
S. 39(18)-(20) inserted Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 7(l)
S. 40(2) amended Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 8(a)
S. 40(4) substituted Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 8(b)
S. 40(6) amended Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 8(c)(i)
S. 40(6)(a) amended Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 8(c)(ii)(I), (II)
S. 40(6)(b) amended Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 8(c)(iii)(II)
S. 40(6)(b)(i) amended Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 8(c)(iii)(I)
S. 40(6)(f) amended Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 8(c)(iv)
S. 40(6)(fa) inserted Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 8(c)(v)
S. 40(6)(g) amended Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 8(c)(vi)
S. 40(7)-(13) inserted Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 8(d)
S. 42A inserted Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 9
S. 43(1) amended Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 10(a)
S. 43(2) amended Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 10(b)
S. 43(2A), (2B) inserted Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 10(c)
S. 43(3) amended Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 10(d)
S. 43(4) substituted Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 10(e)
S. 43(5) amended Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 10(f)
S. 43(5A) inserted Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 10(g)
S. 43(6), (7) deleted Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 10(h)
S. 43(10) amended Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 10(i)
S. 43(12)-(14) inserted Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 10(j)
S. 44(1) amended Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 11(a)
S. 44(1A) inserted Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 11(b)
S. 44(2) amended Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 11(c)
S. 44(2A) inserted Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 11(d)
S. 44(3) amended Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 11(e)
S. 44(4), (5) substituted Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 11(f)
S. 44(5A) inserted Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 11(g)
S. 44(6)-(8) deleted Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 11(h)
S. 44(11) amended Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 11(i)
S. 44(12) substituted Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 11(j)
S. 44(13)-(15) inserted Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 11(k)
S. 44A inserted Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 12
S. 45(1A)-(1C) inserted Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 13(a)
S. 45(2), (3) deleted Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 13(b)
S. 45(3A) inserted Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 13(c)
S. 45(5A)-(5C) inserted Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 13(d)
S. 45(6), (7) deleted Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 13(e)
S. 45(7A) inserted Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 13(f)
S. 45A inserted Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 14
S. 46(2) substituted Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 15(a)
S. 46(6) amended Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 15(b)
S. 46(7)(a) amended Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 15(c)(i)
S. 46(7)(b) deleted Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 15(c)(ii)
S. 46(7)(c)-(e) inserted Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 15(c)(iii)
S. 47(11) deleted Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 16(a)
S. 47(12) inserted Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 16(b)
S. 48(1) amended Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 17(a)
S. 48(3)(a) amended Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 17(b)
S. 48(3A), (3B) inserted Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 17(c)
S. 48(6)(a) deleted Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 17(d)(i)
S. 48(6)(c) substituted Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 17(d)(ii)
S. 48(6)(d) amended Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 17(d)(iii)
S. 50(2) amended Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 18(a)
S. 50(13)(a) deleted Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 18(b)(i)
S. 50(13)(c) substituted Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 18(b)(ii)
S. 50(13)(d) amended Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 18(b)(iii)
S. 50(14)(b) amended Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 18(c)(ii)
S. 50(14)(b)(i) amended Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 18(c)(i)
S. 52 amended Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 19(b)
S. 52(1) amended Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 19(a)
S. 52(3)(c) amended Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 19(c)
S. 52(4)(a) substituted Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 19(d)
S. 52(5) deleted Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 19(e)
S. 53(1) substituted Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 20(a)
S. 53(2) deleted Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 20(b)
S. 53(3)-(6) inserted Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 20(c)
S. 54(1) substituted Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 21(a)
S. 54(2) substituted Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 21(b)
S. 54A-54D inserted Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 22
S. 55(1)(a), (b) substituted Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 23(a)(i)
S. 55(1)(ea)-(ec) inserted Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 23(a)(ii)
S. 55(1)(f) amended Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 23(a)(iii)
S. 55(1A) inserted Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 23(b)
S. 55(2) amended Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 23(c)
S. 55(2A) inserted Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 23(d)
S. 55(4) amended Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 23(e)
S. 59(3)(d) amended Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 24
S. 61 renumbered as s. 61(1) Protected Disclosures Act 2014 (No. 14 of 2014) ss. 1(2), 24(1), schedule 4, pt. 1, item 10
S. 61(2) inserted Protected Disclosures Act 2014 (No. 14 of 2014) ss. 1(2), 24(1), schedule 4, pt. 1, item 10
S. 62(1) redress and appeal provisions for purposes of Workplace Relations Act 2015 (No. 16 of 2015) ss. 1(2), 41(1), schedule 5 part 1 item 20, sch. 6 part 1 item 26, sch. 6 part 2 item 26
S. 62(1) included in definitions of employment, relevant enactment Workplace Relations Act 2015 (No. 16 of 2015) ss. 1(2), 2, schedule 1, part 2, item 11
S. 62(1A) inserted Protected Disclosures Act 2014 (No. 14 of 2014) ss. 1(2), 24(1), schedule 4, pt. 1, item 10
S. 62(2) amended Workplace Relations Act 2015 (No. 16 of 2015) ss. 1(2), 52(1), 52(3), schedule 7, pt. 1, ref. 26
S. 62(2) references construed Workplace Relations Act 2015 (No. 16 of 2015), ss. 1(2), 57(2), 57(3)
S. 62(3) amended Workplace Relations Act 2015 (No. 16 of 2015) ss. 1(2), 52(1), 52(3), schedule 7, pt. 1, ref. 26
S. 62(4) deleted Workplace Relations Act 2015 (No. 16 of 2015) ss. 1(2), 52(1), 52(3), schedule 7, pt. 1, ref. 26
S. 62(5) substituted Workplace Relations Act 2015 (No. 16 of 2015) ss. 1(2), 52(1), 52(3), schedule 7, pt. 1, ref. 26
S. 62(5) relevant redress provision specified Workplace Relations Act 2015 (No. 16 of 2015) ss. 41(5)(b)(i), schedule 6, pt. 1, item 26
S. 62(6) deleted Workplace Relations Act 2015 (No. 16 of 2015) ss. 1(2), 52(1), 52(3), schedule 7, pt. 1, ref. 26
S. 62(7) deleted Workplace Relations Act 2015 (No. 16 of 2015) ss. 1(2), 52(1), 52(3), schedule 7, pt. 1, ref. 26
S. 62(8) deleted Workplace Relations Act 2015 (No. 16 of 2015) ss. 1(2), 52(1), 52(3), schedule 7, pt. 1, ref. 26
S. 62(8A) inserted Workplace Relations Act 2015 (No. 16 of 2015) ss. 1(2), 52(1), 52(3), schedule 7, pt. 1, ref. 26
S. 62(8A) relevant redress provision specified Workplace Relations Act 2015 (No. 16 of 2015) ss. 1(2), 44(1)(b)(i), schedule 6, pt. 2, item 26
S. 64 designated as s. 64(1) Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 25(a)
S. 64(2), (3) inserted Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 25(b)
S. 66A inserted Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 26
S. 68A inserted Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 27
S. 68B inserted Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 27
S. 69(1) amended Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 28(a)(i)-(iii)
S. 69(2) amended Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 28(b)
S. 69(4) substituted Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 28(c)
S. 72(1) amended Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 29
S. 73(1) amended Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 30(a)
S. 73(2A) inserted Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 30(b)
S. 73(4) amended Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 30(c)
S. 74(1)(d) amended Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 31(a)(i)
S. 74(1)(e) amended Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 31(a)(ii)
S. 74(1)(f) inserted Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 31(a)(iii)
S. 74(2A) inserted Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 31(b)
S. 74(3A), (3B) inserted Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 31(c)
S. 74(4)(e) amended Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 31(d)(i)
S. 74(4)(f) amended Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 31(d)(ii)
S. 74(4)(g) inserted Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 31(d)(iii)
S. 75(2) amended Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 32(a)
S. 75(9)(a), (b) substituted Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 32(b)
S. 77(1) substituted Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 33
Part 6A (ss. 88A-88C) inserted Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 34
S. 89 repealed Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 35
S. 90A inserted Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 36
S. 93(a)(ii) amended Gambling Regulation Act 2024 (35/2024), ss. 271(1), 271(2)
S. 99 repealed Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 37
Sch. 1, para 2(3A) inserted Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 38(a)
Sch. 1, para 3(3)(a), (b) substituted Charities (Amendment) Act 2024 (21/2024), ss. 1(2), 38(b)

SIs made under the Act

SectionSIs made under the Act
S. 4 Charities Act 2009 (Section 34) Regulations 2017 (S.I. No. 587 of 2017)
S. 12 Charities Act 2009 (Establishment Day) Order 2014 (S.I. No. 456 of 2014)
S. 33 Charities Act 2009 (Section 33) (Relevant Regulator) Order 2022 (S.I. No. 276 of 2022)
  Charities Act 2009 (Section 33) Order 2017 (S.I. No. 586 of 2017)
S. 34 Charities Act 2009 (Section 34) Regulations 2017 (S.I. No. 587 of 2017)
S. 79 Charity Appeals Tribunal Rules 2018 (S.I. No. 209 of 2018)