International Charities & Irish Law

International charities must consider if they need to register with the Charities Regulator before undertaking any charitable activities in Ireland. Charitable organisations that carry out certain activities in Ireland, without first having registered with the Charities Regulator, could unwittingly commit a criminal offence. Our Charity Law and Not-for-Profit team summarises the key points that international charities need to know.

What you need to know

• Under Irish charity law, there are strict rules on internationally registered charities seeking to carry out activities in the Republic of Ireland.
• Irish law makes no distinction between international charities registered in the EU, UK, USA or further afield.
• No charitable organisation, whether established in Ireland or internationally, is permitted to “operate or carry on activities” in Ireland until it has successfully applied to the Charities Regulator and has been granted a registered charitable number (RCN).
• There are certain activities that, if carried out by a charitable organisation, in the absence of registration with the Charities Regulator in Ireland, could amount to a criminal offence.
• International charities may apply to the Charities Regulator, to seek admission of that charity onto the public register of charities in Ireland.
• Alternatively, some international charities choose to establish a new Irish entity and apply to register the new entity with the Charities Regulator.

Irish law imposes strict rules on internationally registered charities seeking to carry out activities in the Republic of Ireland. In Ireland, applying for registered charitable status is a legal requirement, not a matter of choice.

Our Charities Act 2009, as amended by the Charities (Amendment) Act 2024, sets out a statutory definition of a “charitable organisation”. Any organisation that meets the statutory criteria is legally obliged to apply for registration with the Charities Regulator, before it can carry out activities in Ireland. Conversely, if an organisation does not meet the statutory definition, it is not required or eligible to register as a charity in Ireland.

This rule applies equally to domestic organisations that are based in the State and to internationally registered charities that may wish to carry out activities in Ireland.

Registration as a charity in Ireland

Any organisation, whether established in Ireland or abroad, that meets the Charities Act definition of a “charitable organisation”, and that operates or carries on activities in Ireland, must apply to the Charities Regulator to be added to the public register of charities. This is the formal listing of registered charities in Ireland, all of whom operate under the statutory remit of the Charities Regulator.

If an existing organisation is already registered as a charity in another country, it is not possible to rely on an international charitable registration for the purposes of carrying out activities in Ireland. When it comes to registration requirements, Irish law makes no distinction between international charities registered in the EU, UK, USA or further afield. An internationally registered charity is not permitted to “operate or carry on activities” in Ireland until it has successfully applied to the Charities Regulator for entry onto the Irish register and has been granted a registered charitable number (RCN) in Ireland.

Restricted activities

Irish charity law imposes strict rules on the actions of a body that meets the statutory definition of a “charitable organisation”, but which is not registered with the Charities Regulator in Ireland. Internationally registered charities should be aware of these rules and take care not to risk infringement.

Where a “charitable organisation”, including an international charity, is not registered with the Charities Regulator, it is a criminal offence to:

• Advertise, or cause another person to advertise, on behalf of the charitable organisation
• Invite, or cause another person to invite, a member of the public to give money or property to the charitable organisation
• Accept, or cause another person to accept, a gift or money or other property on behalf of the charitable organisation, and/or
• Suggest that the organisation is registered or describe the organisation or its activities in a way that would cause the public to believe that it is a registered charity.

This means that, until registered with the Charities Regulator, an international registered charity is extremely limited in the activities that it can carry out in Ireland.

Possible penalties

There are serious penalties associated with the restricted activities set out above. Under the Charities Act, any person found guilty of infringing the offence provisions could be liable on summary conviction to a fine of up to €5,000, and/or to a term of imprisonment, up to 12 months. These penalties can escalate to a fine of up to €300,000, and/or a 10-year term of imprisonment, where convicted on indictment.

Each of these criminal offences can be committed by the “charity trustees”, i.e., the board of directors or other governing body or by “any person”. The charitable organisation itself will also be guilty of an offence. Therefore, there are important reputational consequences for internationally registered charities to be aware of, even where potential infringements lack malice, or are committed unintentionally.

In some circumstances, a defence will be available where it can be shown that the unregistered organisation is established as a charity in another jurisdiction, provided that it does not carry on any activities or occupy land in Ireland.

Options for international charities seeking to carry on activities in Ireland

International charities wishing to carry out activities in Ireland may apply directly to the Charities Regulator, to seek admission onto the public register of charities in Ireland. In doing so, the international charity will be brought within, and become subject to, the Irish regulatory framework for charities.

Alternatively, some international charities may choose to establish a new Irish entity, typically a company limited by guarantee, and apply to register the new entity with the Charities Regulator. Under the latter approach, there are different structuring options to consider, through which a new Irish “wing” can maintain links or synchronicities with the existing international charity. The best-suited approach will depend on the needs of each individual charity.

In addition to the clear compliance rationale, there are real benefits for international charities choosing to register in Ireland. These include access to our favourable charitable tax exemption (CHY) framework, and charitable donation scheme, operated by the Revenue Commissioners. In addition, the transparency and accountability associated with registered charitable status brings confidence to a charity’s beneficiaries, funding providers, and potential donors.

Speak to a member of our Charity Law and Not-for-Profit team for tailored advice on the best options available for your international charity.

The content of this article is provided for information purposes only and does not constitute legal or other advice.