Legal and Regulatory Issues

"Charities" are voluntary organisations, made up of ordinary people that take action to build a better world. Every day, people around Ireland do their best to assist others or change unfair situations. And they do that for a myriad of reasons and in many different ways. It is this diversity that is the strength of Ireland's "civil society."

However, diversity is only a strength if everyone respects a few ground rules. Rules relating to basic accountability and transparency, and rules that govern what charities can and cannot do.

The government supports voluntary organisations that provide a public benefit. These so-called "charities" can register with the Charities Regulatory Authority and benefit from certain tax exemptions. In this way, the government of Ireland supports charities, even those who do not receive funding from the State.

In return for this public support, charities need to comply with certain regulations, depending on their size, field of work and their legal entity.

Key resources


Click on the menu to the right for more details on resources and tools for NGOs