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ARTICLE · 04 JUNE 2015

Private Client Update: Companies Act 2014 And Charities

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The Companies Act 2014 (the "Act") will come into force on 1 June 2015.

IrelandCorporate/Commercial Law
John Gill
John Gill
Paraic Madigan
Paraic Madigan
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The Companies Act 2014 (the “Act”) will come into force on 1 June 2015.

The Act, which will apply to every charity established as a company, brings welcome consolidation and modernisation of existing company law.

The Act is not relevant to charities established as trusts, charters or unincorporated entities.

As most incorporated Irish charities are companies limited by guarantee without a share capital (“Guarantee Companies”), they will be the focus of this update.  However, it is imperative that the board of directors of Irish charities review the constitutional documents to establish the company type and ensure that they comply with the relevant requirements under the Act.

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