What type of organisations does the Charities Act 2009 apply to?
The Charities Act 2009 sets out the ‘charity test’ which organisations must meet if they are to be considered to be a charity. This includes that they must:
- Operate in the Republic of Ireland;
- Have a charitable purpose only
- 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.
- Exist to benefit the public or a section of the public in Ireland, or elsewhere, through its charitable purpose(s).
To satisfy this element of the charity test, your charity’s purpose must fall within one or more of these categories: