For those who advise charities or are looking to set up a charity, the Charities Regulator has recently published useful guidelines. The “What Is a Charity?” booklet sets out the legal criteria which new entities have to meet if they are to apply to be a registered charity.
The booklet also explains the “charity test” which organisations must meet if they are to be considered to be a charity. This includes that they must: operate in the Republic of Ireland; have a charitable purpose only; and exist to benefit the public or a section of the public in Ireland, or elsewhere, through its charitable purpose(s).
A copy of the link to the booklet is available here