The Finance Act 2024 (the "Act") was passed by the Oireachtas on 6 November 2024 and is expected to be signed into law by the President in the coming days.

William Fry's Pride+ podcast episode 2, ‘Empowered Allies', is hosted by Catherine O'Flynn, D & I partner and Head of the firm's Employment & Benefits team.

The Charities Regulator will host a series of public consultation meetings at locations in Dublin, Galway and Cork in October 2016.

In 2021, we completed our three-year photographer-in-residence programme with Dublin-based charity Business to Arts, partnered with local school CBS Westland Row.

Two guidance documents published by the Charities Regulatory Authority (the "CRA") in recent weeks are essential reading for trustees and managers of charities.

This is an important and challenging time for charities operating in Ireland. Kevin Hoy and Alice Murphy examine some practical implications of the new regulatory regime for charities.

2017 has been a very busy year for charity trustees. There has been increased pressure on the services you provide and an increased level of scrutiny on all aspects of your operations.

An issue dear to the heart of ICSA is the need for proper oversight and governance in all areas, either commercial or voluntary.

On 15 March 2023, the UK Chancellor presented the UK Spring Budget to Parliament. The budget announced that the tax definition of a charity under Paragraph 2, Schedule 6 of the Finance Act 2010...

As part of this engagement, our team of specialists will conduct a detailed review of your current governing documents and arrangements via a desktop review, supplemented with appropriate interviews...

The Law Reform Commission (LRC) recently published a Consultation Paper regarding the Liability of Clubs, Societies and other Unincorporated Associations (the "Paper").

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

All commercial and industrial property in Ireland is being revalued for the purposes of assessing rates.

There have been numerous positive developments within the charity sector over the past 12 months.

Charities are generally exempt from VAT under Irish and EU VAT law. This means that they do not charge VAT on the services they provide and cannot recover VAT incurred on goods and services that they purchase.

The Charities Regulatory Authority's ("CRA") Annual Report 2022 shows that a significant number of charities within Ireland are failing to adhere to their statutory obligations regarding the filing of annual reports.

We are pleased to advise that the process for registering charities with the Charities Regulatory Authority ("CRA") and the preparation of Annual Reports has been simplified.

The Charities Regulator (the "Regulator") has announced that it has sent out "final notice" letters to over 1,400 organisations currently listed on the Register of Charities (the "Register").

In June 2020, Prime Minister Boris Johnson announced the merger of the Department for International Development (‘DFID') and the Foreign & Commonwealth Office (‘FCO').

Charities should consider whether any amendments currently in hand (or planned) to their constitution should be prioritised before the Charities (Amendment) Bill 2022 is enacted.