Charity Solicitors

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:

1. The prevention or relief of poverty or economic hardship
2. The advancement of education
3. The advancement of religion
4. 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.