Charities Governance Code (the “Code”)

The Charities Regulator (the “Regulator”) has recently introduced the new Charities Governance Code (the “Code”) for all Charities, using the ‘comply or explain’ approach, primarily focusing on volunteer-only charities and charities with small numbers of paid staff. The Code was introduced to help charity trustees (Board & Committee members) meet their legal duties under Irish charity law (“Charities Act 2009”).

The Regulator separates Charities into two main types:

  1. Volunteer-only charities and charities with small numbers of paid staff.
  2. Complex charities depending on the charities income, number of employees and the complexity of activities.

The Code sets out 6 Principles of Governance, with 32 core standards that all charities are required to meet, regardless of size or complexity. However, it also contains 17 additional standards for best practice for charities with more complex structures based on certain indicators identified within the Code.

Compliance Record Form is required to be completed by all charities, on the actions that each charity takes to meet the core standards and must include evidence to back it up. The regulator expects more complex charities to provide more extensive documentation than other charities. The minimum expected of all charities would be to discuss and agree at board meetings how they will meet their standards and document their decisions in the minutes.

There are three main timeline phases as follows:

2019 Phase 1: Learning & Preparation Phase
2020 Phase 2: Charities are expected to comply with the Code
2021 Phase 3: Charities will be expected to report on their compliance with the Code


See link to the Corporate Governance Code on the Charities Regulator website for more information: Charities Governance Code

If you require assistance with your Company’s Corporate Governance please contact Nicola or Anna on 00 353 (0) 91 704 818

This information is for general information purposes and does not constitute as legal or any other advice



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