Set Up and Administration of Charities and Not for Profit Organisations and Obtaining Tax-Exempt Status
At Lavelle Partners, our charity law Solicitors can advise you in relation to the creation of a new charitable or not for profit entity in Ireland.
We have proudly
assisted many charities and not for profits in Ireland from their inception to
subsequently becoming successful established charitable organisations.
What is a charity in Ireland?
Under the Charities
Act 2009 (the 2009 Act), a charity refers to the trustees of a charitable institution,
which:
- Promotes
a charitable purpose, and;
- Under
its constitution is required to apply all of its property (both real and
personal) in furtherance of that purpose; except for moneys expended in the
operation and maintenance of the body.
Under the 2009
Act, there are four types of charitable purpose:
- The
prevention or relief of poverty or economic hardship
- The
advancement of education
- The
advancement of religion
- Any
other purpose that is of benefit to the community including, but not limited
to, integration of the disadvantaged, promotion of health, environmental
protection, animal welfare and the arts
‘Excluded
bodies’ such as political parties, sporting bodies, or trade unions cannot
become charities.
In addition,
there are different types of charities permitted in Ireland, as follows:
- Charitable
trusts,
- Bodies
corporate, and;
- Unincorporated
associations
The Charities
Regulatory Authority (CRA) is an independent body, responsible for ensuring the
compliance of charitable organisations with the Charities Act 2009 and
maintaining the public register of charitable organisations operating in
Ireland.
Each charity
type and structure has its own implications in respect of personal liability on
trustees, taxation, grants, legal obligations, and regulations. It is for this reason that before choosing
which charitable structure will be most appropriate, it is advisable to engage
the services of a Solicitor specialising in charitable institutions. They will be able to recommend the best
structure for your current and planned future needs, ensuring that there is no requirement
to change at a later date, and therefore allowing you to focus on your
charitable endeavours.
Why choose Lavelle Partners to assist you with charitable matters in Ireland?
- We
are a partner-led firm, meaning the partner you meet will manage your case and
be available to you if you have any questions.
- Our
charity Solicitors are passionate about the sector they represent, keeping
abreast of the latest developments in charity-related law, case law, and industry
developments.
- We
have proudly assisted many charities and not for profits in Ireland from their
inception to subsequently becoming successful established charitable
organisations.
- Most
of our team members have been with the firm for 15-30 years, as such, we know
our charity clients inside out, and this helps us provide exceptional service
and gives people confidence in the quality of the advice and representation
they receive.
For further information regarding charities and not
for profits in Ireland, please contact Lavelle Partners in confidence on (01)
644 5800.
