Update on the Charities (Amendment) Act 2024

Some key sections of the long-awaited Charities (Amendment) Act 2024, which was officially enacted on 10 July 2024, are now in force.

On 24 January 2025, the government published Statutory Instrument 10 of 2025, which confirms that, from 27 January 2025, some parts of the Amendment Act 2024 came into force. This is a partial commencement, meaning only certain sections are now active, while the rest will follow in future updates. 

What Does This Mean for Charities? 

Our colleagues in Mason Hayes & Curran have helpfully produced some guidance on the commencements on their website. We’re grateful to them for their support to The Wheel and the sector through the process of the Act being updated.  

Below is a summary of the key sections that are now in force and what they mean for charities. The update to company secretaries and charity trustees in Section 3 may be the most immediately relevant for charities. 

Key Sections Now in Force 

Sections 1 & 2 - Technical Sections  

These sections simply set out the name of the Act and when it comes into effect. 

Section 3 - New or Updated Definitions  

• Charity Trustees: The definition has changed to exclude company secretaries (or those acting as secretaries) meaning secretaries are no longer automatically considered to be charity trustees if they are not also a company director. Charities should review their trustee registers to reflect this change. 

A practical implication of this change would be that a charity may now consider appointing a suitably skilled member of staff to the role of company secretary if their board is satisfied that this would be appropriate for their needs. Similarly, an external supplier may now be appointed for company secretarial services without being considered to be a charity trustee. 

• Members of a Charitable Organisation: For charities that are not companies, the Act now formally defines who a 'member' is—those with the power to appoint or vote for trustees. 
• Connected Persons: The definition has been updated. 

Charities should check their governing documents to understand how these changes affect them. 

Sections 5 & 6 - Information Sharing by the Charities Regulator  

• The Regulator can now share information with other oversight bodies (e.g., An Garda Síochána, Revenue) only if a criminal offence (other than a breach of the 2009 Act) is suspected. 
• The Regulator can now also share information with other relevant bodies involved in charity oversight. 

Section 20 - Requests for Information from Charities (Section 20) 

• The Charities Regulator can now set deadlines for charities to provide information. 
• The Regulator can also request information from the Minister for Education about charities that are education bodies. 
• If a charity fails to comply, both the charity and its trustees could face penalties. 

Section 31 - High Court Applications by the Charities Regulator 

The Regulator can now ask the High Court to intervene if a charity lacks effective management. The Court can also order the dissolution of a charity (except for education bodies). 

Section 33 - Appeals to the Charity Appeals Tribunal (Section 33) 

Previously, appeals had to be made within 21 days. The Tribunal can now accept appeals after this timeframe if there is a good reason. 

Section 36 - Protection from Personal Liability 

Certain board members of education bodies (e.g., recognised schools) are now protected from personal liability in civil proceedings—as long as they acted in good faith. 

Section 37 - Repeal of Restrictions on Selling Mass Cards  

Restrictions on the sale of Mass cards, previously in Section 99 of the 2009 Act, have been removed. 

Section 39 - Changes to Charity Property Rules  

• Selling Charity Property Below Market Value: Previously, charities could only transfer land to another charity with a different purpose for less than market value. Now, they can transfer land to any charity, regardless of purpose. 
• Repealed Provisions:  
• A rule requiring notice to the Regulator before issuing legal proceedings. 
• A rule allowing charity deeds to be stored with the Regulator for security. 

Section 40 - Revenue & Charity Information Sharing  

The Revenue Commissioners can now share information with the Charities Regulator if needed for regulatory purposes. 

What’s Next? 

• Charities should review their governing documents to see how these changes affect them. 
• Trustees and senior management should familiarise themselves with the new rules. 
• Further commencement orders will follow, bringing the remaining sections of the Act into force. 

We will continue to keep members informed as and when further sections of the Act are commenced. 

For further information on the upcoming changes and how they are likely to affect charities, the Regulator has produced a very useful guide.