1. Recent work completed by the team
See how we have helped charities and not-for-profits through some of our recent work:
Advising the DSPCA on its merger with the ISPCA
Advising on nursing home transfer to the HSE
2. Recent events
Unlocking the potential of charity-owned land
We hosted our event Unlocking the potential of charity-owned land, co-hosted with Charities Institute Ireland, in our offices on Wednesday 24 June 2026.
The event provided attendees with practical insights into the opportunities, challenges and strategic considerations associated with the use and development of excess land owned by charities.
If you have any queries about this topic, please contact any of the speakers from the event. Their contacts details can be found in the summary document.
Governance & Risk Oversight in Economic Uncertainty
We hosted our event Governance & Risk Oversight in Economic Uncertainty in collaboration with Institute of Directors Ireland on 17 June 2026.
The event provided directors and senior business leaders with practical insights into key governance responsibilities and effective risk oversight during periods of economic uncertainty. Discussions focused on the legal and commercial challenges organisations can face in more difficult trading conditions.
3. Legal advice currently being requested
Advice to Approved Housing Bodies
We regularly advise our many Approved Housing Body (AHB) clients on governance, compliance and their wider legal needs. There are currently 425 AHBs on the AHB Register maintained by the Approved Housing Bodies Regulatory Authority (AHBRA). Senior Associate, Lydia Bentley, explains how an AHB determines whether it must notify AHBRA of a particular event, in our recent article:
Notifiable events for Approved Housing Bodies
This is an issue we are regularly asked about. It is also an important and ongoing consideration for all AHB boards and senior management teams, and differs from their current obligations to the Charities Regulator.
We also support AHB clients with their statutory duty to submit an Annual Monitoring Form to AHBRA. If your AHB did not respond to AHBRA’s request to submit an Annual Monitoring Form and has received a formal direction to do so, we strongly recommend submitting it without further delay. Please contact us if you need assistance.
Similarly, if your AHB has been selected for AHBRA’s ongoing assessment programme and needs support demonstrating compliance with the Standards for AHBs, please contact us. The relevant Standards cover:
- Governance
- Financial management and reporting
- Property and asset management, and
- Tenancy management
AHBRA publishes useful information on its website about findings and recommendations from these assessments, whether the outcome is compliant or non-compliant. Non-compliant outcomes include both “working towards compliance” and the more serious “statutory action required”. Typically, AHBRA requires a non-compliant AHB to submit a compliance plan setting out the measures it will take to comply with the relevant Standard. We can assist AHBs with preparing those plans and rolling out the required measures. Very often, the requirements of a compliance plan mirror obligations under the Charities Governance Code. AHBs that are also charities, which applies to the majority, should therefore address compliance with the Charities Governance Code and the AHBRA Standards together. For example, some compliance plans submitted by non-compliant AHBs include commitments to:
- Update the risk register
- Adopt a Conflict of Interest Policy, and
- Ensure director, charity trustee and filing records are up to date
Other compliance steps require a review of the AHB’s governance and structure. These obligations are also relevant to charity law compliance. If you require advice or assistance on these AHB and charity legal obligations, contact us.
Advice on the Charities (Amendment) Act 2024
We are frequently asked what the current position is with the Charities (Amendment) Act 2024.
The Charities Act 2009 remains the central legislation for charities in Ireland. It established the Charities Regulator and gave it its powers. It also authorised the creation of the Register of Charities, abolished the Commissioners of Charitable Donations and Bequests, and introduced procedures for appealing decisions of the Regulator. The 2009 Act became law on 16 October 2014, the day the Charities Regulator first opened its doors. Since then, it has become clear that certain parts of the 2009 Act would benefit from refinement, while other parts need to be added to or amended in more detail.
That is the purpose of the Charities (Amendment) Act 2024. It does not replace the 2009 Act. Instead, it makes a wide-ranging set of amendments, insertions and repeals to the 2009 Act. In total, 35 sections of the 2009 Act are affected by the changes that the 2024 Amendment Act will introduce.
The 2024 Amendment Act was enacted on 10 July 2024. Each section requires a Commencement Order before it becomes law. The first, and to date only, Commencement Order was published in January 2025. As a result, 12 sections have commenced. For more information, see our previous article on those commenced sections:
First Commencement Order made for the Charities (Amendment) Act 2024
There have been no further Commencement Orders.
Madeleine Delaney, Chief Executive of the Charities Regulator, held a helpful webinar in March 2026. The webinar informed the sector on additional sections of the 2024 Amendment Act that may become law during 2026 by further Commencement Order(s). The Chief Executive was clear that the purpose was to alert charities to possible commencements so that charity trustees can prepare for these changes. However, there is no guarantee that the expected Commencement Orders will issue. Ursula McMahon, provides an update on the sections that may be commenced, based on the information provided during the webinar. Please note, this article was prepared for Charities Institute Ireland's Charity Leader publication:
The Mexico City policy is back
The expanded Mexico City Policy could greatly impact Irish charities engaged in international work. In particular, this may create challenges for organisations with a dependence on US funding or with complex partnership/collaboration models. Endeavouring to comply with its terms will require charities to:
- Refrain from any involvement in abortion advocacy, DEI initiatives or gender affirming activities, or
- Due to the fear of involvement ‘by association’, force charities to break away from valuable partners and programmes
More challenges for Irish charities with US funding links
Reserves
We regularly receive queries about reserves. In this article, my colleague, Claire Colfer, summarises what charities need to know about reserves:
Holding reserves – What charities need to know
If your charity has more specific queries on the topic, please contact us.
Establishing a charity – podcast
Each week we receive queries from new clients asking about establishing a charity in Ireland. Claire Colfer, Senior Associate in our Charity and Not-For-Profit team, contributed to The Bar of Ireland Voluntary Assistance Scheme’s recent podcast, How to Set Up a Charity in Ireland, together with Gemma McLoughlin-Burke BL and Sean O’Sullivan BL:
How to set up a charity in Ireland
4. Other updates
Charities Regulator newsletter
Finally, I would like to draw your attention to the latest newsletter from the Charities Regulator, which is always a worthwhile read. Of particular note in this edition is confirmation that Charity Trustees’ Week will take place from 22 to 26 February 2027, a departure from the usual November date.
The newsletter includes a short survey to help the Charities Regulator prepare the programme of events for Charity Trustees’ Week. We should all complete that survey so the sector gets as much value from the events as possible.
The newsletter also includes a new “case study” section, which anonymises issues handled by the Charities Regulator. The first case study gives a useful insight into what is expected of a national charity with a local branch network.
The Charities Regulator publishes guidelines for charities on a regular basis. All charity trustees should be aware of them. They are available on the Charities Regulator website. When we provide Charity Trustee Training, we refer to the main aspects of the guidelines most relevant to that charity. Please bear this in mind when arranging induction for your charity trustees, as the contents of the relevant guidelines should be understood and familiar to charity trustees. If your charity trustees are in need of Charity Trustee Training, please contact us.
For more information and expert advice, contact our Charity and Not-for-Profit team.
The content of this article is provided for information purposes only and does not constitute legal or other advice.
