Solicitor for Charity and Nonprofit Law in Dublin

Lawyer for Charity and Nonprofit Law in Dublin Found 10516

Charity and Nonprofit Law in Ireland: Understanding the Legal Landscape

Charity and nonprofit organisations play a vital role in the social fabric of Ireland, supporting vari...

Charity and Nonprofit Law in Ireland: Understanding the Legal Landscape

Charity and nonprofit organisations play a vital role in the social fabric of Ireland, supporting various causes, from humanitarian aid to environmental protection. However, running a charity or nonprofit is not without its challenges, and understanding the legal framework that governs these organisations is essential. Whether you’re starting a new charity, managing an existing one, or simply interested in how charity law works, understanding the principles of charity and nonprofit law in Ireland is crucial. If you are based in Dublin or anywhere in Ireland, seeking advice from a solicitor specialising in this field can help ensure your organisation is compliant with the law and operating effectively.

What is Charity and Nonprofit Law?

Charity and nonprofit law refers to the body of laws and regulations that govern the formation, operation, and regulation of charitable and nonprofit organisations. These laws ensure that these organisations are serving their intended purposes and using their resources appropriately. The goal of charity law is to promote accountability, transparency, and proper governance to ensure that charitable funds are used effectively and for the benefit of the public.

In Ireland, charity law is primarily governed by the Charities Act 2009, which sets out the rules for the registration and governance of charities. Nonprofit organisations, which may or may not be registered as charities, are also governed by a variety of laws that relate to their incorporation, fundraising, and taxation. Understanding these laws is crucial for organisations seeking to meet their legal obligations and ensure their activities are conducted within the boundaries of the law.

Key Aspects of Charity and Nonprofit Law

  1. Charity Registration
    Under Irish law, most charitable organisations must be registered with the Charities Regulatory Authority (CRA). The CRA is responsible for ensuring that charities are operating in accordance with the Charities Act 2009 and are fulfilling their charitable purposes. Charities must demonstrate that they meet the legal definition of a charity, which typically requires them to have a public benefit purpose, such as relieving poverty, advancing education, or promoting religion.

The registration process involves providing detailed information about the charity’s activities, governance structure, financial management, and compliance with the law. Once registered, charities are required to file annual returns with the CRA, which include financial statements, reports on activities, and information about governance practices.

  1. Nonprofit Organisation Status
    Nonprofit organisations, which may or may not be registered as charities, are often incorporated as companies limited by guarantee (CLGs) or as unincorporated associations. These organisations must ensure that their activities align with their stated charitable or nonprofit purpose. While nonprofit organisations are not required to register with the CRA unless they are raising funds for charitable purposes, they must still comply with various laws related to governance, taxation, and fundraising.

Nonprofits must ensure they are adhering to the rules around their governance structure, including the appointment of directors or trustees, and must ensure that any surpluses are reinvested into the organisation’s activities, rather than being distributed to members or directors.

  1. Governance and Accountability
    Effective governance is a cornerstone of charity and nonprofit law. Organisations must have clear governance structures, including rules on decision-making, the duties of directors or trustees, and accountability to donors and the public. Charity trustees are legally responsible for ensuring that the charity is properly managed and operated in accordance with its charitable purposes.

Nonprofits must have a clear constitution or set of governing documents that outline the organisation’s objectives, governance structure, and operational procedures. These documents must be followed to ensure compliance with the law and maintain the organisation’s tax-exempt status.

  1. Fundraising and Financial Management
    Fundraising is a significant part of the activities of most charities and nonprofits. Irish law requires that any fundraising activities be conducted transparently and in a manner that ensures the funds raised are used for the intended purposes. The Charities Act 2009 imposes specific rules on fundraising, including requirements for transparency in the use of funds and the necessity of maintaining accurate financial records.

Charities are also subject to financial oversight to ensure that they are using their funds effectively and in line with their charitable purposes. Charities must file annual financial statements with the CRA, which are made publicly available. The CRA has the authority to investigate any potential misuse of charitable funds and can take enforcement action if necessary.

  1. Taxation and Tax Relief
    Charities and nonprofit organisations in Ireland can benefit from various tax exemptions and reliefs. For example, registered charities are generally exempt from income tax, capital gains tax, and stamp duty. In addition, donations made to registered charities may be eligible for tax relief under Ireland’s Tax Relief for Donations to Charities scheme. This scheme allows individuals and businesses to claim tax relief on donations made to qualifying charities, making it an attractive option for supporters.

However, to maintain tax-exempt status, charities must comply with various rules, including restrictions on how they use their funds and ensuring that they continue to meet the criteria for charitable purposes. Nonprofit organisations that are not registered as charities may not qualify for these tax exemptions and reliefs.

  1. Compliance with Employment Laws
    Charities and nonprofit organisations must comply with employment laws, including those relating to the treatment of employees, volunteers, and contractors. In Ireland, charities and nonprofits must adhere to the same employment standards as for-profit organisations, including health and safety requirements, equal employment opportunities, and minimum wage laws.

It is essential for charities and nonprofits to have clear policies in place regarding the recruitment, treatment, and remuneration of staff, as well as ensuring that volunteers are adequately supported and protected. If you are running a charity or nonprofit organisation, it’s important to ensure that you are in compliance with employment laws to avoid potential legal risks.

When Is It Necessary to Consult a Solicitor for Charity and Nonprofit Law?

  1. Setting Up a Charity or Nonprofit
    If you are planning to set up a new charity or nonprofit organisation, consulting a solicitor can help ensure that you establish the organisation correctly from the outset. A solicitor can assist with registering the charity, drafting the governing documents, and ensuring that you meet all the legal requirements.
  2. Compliance Issues
    Ongoing compliance with charity and nonprofit law can be complex, and it’s important to regularly review your organisation’s practices. A solicitor can help you stay on top of legal changes, such as changes to fundraising laws or tax regulations, and ensure your organisation continues to meet all obligations.
  3. Fundraising and Tax Relief
    If your charity or nonprofit is planning to engage in fundraising activities or apply for tax relief, consulting a solicitor can ensure that these activities comply with the relevant laws. A solicitor can also advise on the best legal structures to maximise fundraising potential and access tax benefits.
  4. Disputes and Litigation
    If your charity or nonprofit faces legal disputes, whether with employees, volunteers, donors, or other parties, a solicitor can provide expert legal advice and representation. Whether it’s a dispute over governance, a contractual issue, or a challenge to your tax-exempt status, having a solicitor who specialises in charity law can help protect your organisation’s interests.
  5. Employment and Volunteer Issues
    Charities and nonprofits must comply with employment laws, and legal advice can be essential when dealing with employment disputes, volunteer issues, or when developing policies regarding staff and volunteer management.

Conclusion

Charity and nonprofit law in Ireland provides a vital framework for ensuring that charitable and nonprofit organisations operate transparently, fairly, and in accordance with the law. By understanding the key aspects of charity registration, governance, fundraising, and taxation, organisations can ensure they meet their legal obligations and effectively serve their intended purposes. Whether you are setting up a charity, managing an existing one, or dealing with legal issues related to nonprofit governance or fundraising, seeking legal advice from a solicitor specialising in charity and nonprofit law is essential to ensuring that your organisation remains compliant and efficient. If you’re based in Dublin or anywhere else in Ireland, a solicitor with expertise in charity law can help guide your organisation through the complexities of legal compliance and ensure its continued success.

About Lisa

Lisa is a Partner in our Public, Regulatory and Investigations team, specialising for over 10 years in Public Sector Law and sectoral regulation, including energy, financial services, data privacy, product and life sciences regulation.

Lisa provides practical and i...

About Lisa

Lisa is a Partner in our Public, Regulatory and Investigations team, specialising for over 10 years in Public Sector Law and sectoral regulation, including energy, financial services, data privacy, product and life sciences regulation.

Lisa provides practical and informed advice to public and regulatory bodies and those dealing with such bodies. This includes advising on what public and regulatory bodies can properly do, fair procedures and statutory interpretation, as well as on regulatory compliance, investigation and enforcement. It also includes advising on all types of public law litigation. Lisa also has a particular focus on Information Law, advising extensively on all aspects of access to, and disclosure of, information.

Clients appreciate Lisa's expert insight and succinct advice.

ljoyce@mhc.ie
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About Brian

Brian is a Partner on our Privacy and Data Security team. His focus is helping leading technology companies to manage large scale regulatory investigations, implement global privacy and data transfer programs, and launch new and innovative technologies in Europe.

Brian ...

About Brian

Brian is a Partner on our Privacy and Data Security team. His focus is helping leading technology companies to manage large scale regulatory investigations, implement global privacy and data transfer programs, and launch new and innovative technologies in Europe.

Brian provides companies with solutions to their privacy and data protection problems. He also has particular expertise advising companies throughout their engagement with regulators and law enforcement agencies, including helping them to navigate and resolve complex investigations and enforcement action.

Prior to joining us, Brian gained much of his experience with a leading technology firm in London and in-house at Samsung as its European Data Protection Officer. He also gained valuable experience working in the Irish Data Protection Commission a number of years ago. This diverse and varied experience means Brian has a strong understanding of the privacy and data protection challenges companies face and the pragmatic and commercial advice they need.

bjohnston@mhc.ie
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About Peter

Peter is a Dispute Resolution Partner. He advises domestic and international clients on complex commercial disputes, and contentious regulatory matters. Known for his commercially focused advice, Peter has extensive experience in advising clients on matters involving financial...

About Peter

Peter is a Dispute Resolution Partner. He advises domestic and international clients on complex commercial disputes, and contentious regulatory matters. Known for his commercially focused advice, Peter has extensive experience in advising clients on matters involving financial services litigation and shareholder disagreements.

Peter leads large-scale projects associated with all legal aspects of regulatory inquiries. In addition, he has comprehensive experience in matters involving expedited case management in the Commercial Court.

Peter advises professionals and their insurers in professional negligence claims and partnerships in various professions. He has wide-ranging experience in property disputes, and advises airlines, lessors and financiers on a range of contentious issues and disputes in the aviation sector.

pjohnston@mhc.ie
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About Peggy

Peggy is Partner in our Pensions team. Known for her pragmatic and solution-orientated advice, she has established herself as a leading Pensions expert. Peggy has advised on a wide range of pension matters and holds a professional Pension Trustee qualification.

Mo...

About Peggy

Peggy is Partner in our Pensions team. Known for her pragmatic and solution-orientated advice, she has established herself as a leading Pensions expert. Peggy has advised on a wide range of pension matters and holds a professional Pension Trustee qualification.

More recently Peggy has been appointed by various trustees to act as an independent expert under the terms of internal dispute resolution procedures. In these roles, Peggy has reviewed specific disputes and provided reports and commentary to facilitate the resolution of the disputes. She has also provided guidance on the future handling of disputes and engagements with pensions regulatory bodies.

Peggy has also written, spoken and lectured on pensions matters.

phughes@mhc.ie
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About Kevin

Kevin is a Consultant at Mason Hayes & Curran. Previously, he was Head of Financial Services and then Real Estate before becoming Chair of the firm. He served for many years on the firm’s Management Group. Now Kevin’s focus is on executive coaching and talent development at th...

About Kevin

Kevin is a Consultant at Mason Hayes & Curran. Previously, he was Head of Financial Services and then Real Estate before becoming Chair of the firm. He served for many years on the firm’s Management Group. Now Kevin’s focus is on executive coaching and talent development at the firm.

Kevin is a member of the boards of Sport Ireland, Mercy International Association and St Michael’s House Special National School Raheny. Kevin is Chair of Clontarf GAA, a member of the Governance Committee of Golf Ireland and he is the CODA Officer of the Dublin Ladies Gaelic Football Association.

khoy@mhc.ie
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About Michaela

Michaela is head of our Product Regulatory team. In addition, Michaela is Head of Life Sciences. She advises clients across a number of industries on regulatory compliance, product safety and product liability.

Michaela advises life sciences, technology, cosmetic an...

About Michaela

Michaela is head of our Product Regulatory team. In addition, Michaela is Head of Life Sciences. She advises clients across a number of industries on regulatory compliance, product safety and product liability.

Michaela advises life sciences, technology, cosmetic and consumer product clients on the regulatory framework applicable to their products and services throughout their life cycle. This includes advising clients on all issues they encounter on the EU market from R&D, marketing authorisations & CE marking, packaging, market access, product launch and marketing, through to safety issues, product recall and defending product liability claims. She is known in particular for her experience in working as EU counsel with a number of global technology and life sciences companies and advising them on their digital health strategies, with a particular focus on software medical devices and wearables.

Michaela also frequently advises clients on regulatory investigations by enforcement authorities. She has also overseen the implementation and coordination of high volume product withdrawals and product recalls, including rectification strategies, in multiple jurisdictions.

Michaela has also acted on behalf of clients in significant commercial disputes including judicial reviews and product liability class actions, particularly in the medical device industry. Her work is recognised internationally by clients, particularly her proactive and strategic approach. Michaela was named as the sole winner of the Lexology Client Choice Award for Life Sciences in Ireland in 2022 & 2023.

mherron@mhc.ie
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About Brian

Brian is Head of our Health and Prosecutions team. Brian advises on all aspects of Healthcare law, prosecutions and criminal law.

This often involves urgent advice or Court applications for protective orders or for medical treatment.

Brian has 20 years Court adv...

About Brian

Brian is Head of our Health and Prosecutions team. Brian advises on all aspects of Healthcare law, prosecutions and criminal law.

This often involves urgent advice or Court applications for protective orders or for medical treatment.

Brian has 20 years Court advocacy experience which gives a unique perspective on avoiding disputes where possible and preparing for and presenting cases where necessary.

Brian successfully advised a hospital in a 4 day remote Supreme Court action in which judgement was delivered in Jan 2021. The Special Rapporteur for Children described this case the most significant children's rights decision of Irish courts in 15 years.

bhorkan@mhc.ie
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About Liam

Liam is a Partner in the Competition & Antitrust team with first-rate experience advising on all aspects of EU and Irish competition law, digital regulation and the incoming Irish foreign investment screening regime. Liam specialises in merger control, cartels, abuse of dominan...

About Liam

Liam is a Partner in the Competition & Antitrust team with first-rate experience advising on all aspects of EU and Irish competition law, digital regulation and the incoming Irish foreign investment screening regime. Liam specialises in merger control, cartels, abuse of dominance, competition litigation and State aid.

Liam has considerable experience advising regarding complex merger control and foreign investment screening reviews at EU and national level, and multijurisdictional antitrust investigations concerning cartels and abuse of dominance. Liam also advises clients about complex competition litigation proceedings actions before the Irish courts.

He routinely advises on other behavioural and regulatory matters such as distribution systems, co-operation agreements, and joint ventures. Liam also has extensive experience advising on all aspects of EU State aid law.

Liam advises across a multitude of industries including technology; financial services; life sciences; consumer products; aviation; energy; and natural resources and media and telecommunications.

Prior to joining Mason Hayes & Curran LLP, Liam gained invaluable international experience having previously worked at leading antitrust and competition practices at Freshfields Bruckhaus Deringer LLP in Brussels and Gibson, Dunn & Crutcher LLP in London where he advised on global merger control transactions requiring multi-jurisdictional review and large-scale antitrust investigations and enforcement proceedings. Liam also previously worked as senior associate in the EU, competition and regulatory group at another leading Irish law firm advising on all aspects of EU and Irish competition law.

lheylin@mhc.ie
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About Jennifer

Jennifer is a Partner in our Healthcare & Medical team. Specialising in the defence of complex catastrophic injury cases, she is known for her ability to distil intricate and multi-layered claims into core and manageable matters.

Jennifer practices primarily in the d...

About Jennifer

Jennifer is a Partner in our Healthcare & Medical team. Specialising in the defence of complex catastrophic injury cases, she is known for her ability to distil intricate and multi-layered claims into core and manageable matters.

Jennifer practices primarily in the defence of medical malpractice High Court actions. She is a skilled litigator with extensive experience in handling high value medical negligence actions on an urgent and fast-tracked basis.

Jennifer represents several major Irish hospitals on the instruction of the Clinical Indemnity Scheme of the State Claims Agency. She also represents private clients to include pharmaceutical and clinical laboratory entities. Prior to joining the firm, Jennifer worked for a well-known international law firm where she acted for two of the largest private medical indemnifiers.

jhenry@mhc.ie
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About Laura

Laura is a Partner in our Dispute Resolution team and is Head of our Data Solutions Group.

Laura has significant experience in the end-to-end management of all aspects of document review projects including Regulatory Investigations, High Court and Commercial Court disc...

About Laura

Laura is a Partner in our Dispute Resolution team and is Head of our Data Solutions Group.

Laura has significant experience in the end-to-end management of all aspects of document review projects including Regulatory Investigations, High Court and Commercial Court discovery projects as well as Data Access Requests.

Laura has advised clients in the management of large-scale discovery projects in high-profile regulatory investigations and civil disputes for professional services firm and financial institutions. Laura advises clients on all aspects of document preservation, filtering and production and in the use of AI to identify evidence and adopt the most efficient approach to document reviews. Laura has advised clients extensively in the use of AI in both civil disputes and criminal investigations as well as in the context of Data Access Requests.

Laura has over 15 years of experience as a commercial litigator dealing with complex, high-profile cases in the Irish Commercial Court including professional negligence claims, contractual disputes and product liability claims.

lherangi@mhc.ie
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Questions and answers about Charity and Nonprofit Law

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I’m renting an apartment in Dublin. What are my rights in terms of repairs, rent increases, and eviction?

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How Can I File a Personal Injury Claim in Ireland? 1 Answer

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If I am injured in an accident, how do I file a personal injury claim in Ireland, and what should I expect during the process?

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Do I Have to Pay Tax on Inheritance in Ireland? 1 Answer

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If I inherit property or money, am I required to pay inheritance tax in Ireland? How much can I inherit before I need to pay tax?

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How Can I Start a Business in Ireland? 1 Answer

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