Ms ?ine Myler:

Our submission on the charities (amendment) Bill 2022 was made co-operatively by Charities Institute Ireland and The Wheel, which together represent a very significant proportion of the registered charities and voluntary organisations in Ireland, with legal input from Mason, Hayes & Curran, solicitors, Ireland's largest and leading provider of legal services to the charity sector. We support this Bill and its objectives to further develop the regulatory framework for registered charities in Ireland. The proposals, observations and commentary that follow are intended as constructive and informed inputs into the development of the legislation. We are acutely aware the Bill represents the sole opportunity for legislative development and amendment for the short and medium term. There will be only one opportunity to get this right for the charities regulator, and for our sector.

The charity sector is exceptionally diverse with a long history of making an important and unique contribution to our economy, community life and civil society. Charities deliver a wide range of supports and services, including the relief of poverty, the promotion of education and health, protection of the environment, and the support of our most vulnerable citizens. There are almost 12,000 registered charities and a further 20,000 plus organisations in Ireland's wider non-profit sector.

Some key statistics for our sector include combined annual turnover of more than €14.5 billion. In a 2018 report published by the Charities Regulator, Indecon estimated that total direct, indirect, and induced value of the impact of the work of Ireland's charities exceeds €24 billion. All charities work for the public benefit. This means there is no gain or benefit to trustees or members. Many of Ireland's charities are funded or part-funded by the State, and they form a critical part of our economic and social infrastructure.

The Wheel and Charities Institute Ireland, Cii, is tasked by our members to represent their views, amplify their voices and ensure that proportionality, parity of esteem and respect are core tenets of and expectations from engagement with policymakers and officials.

This legislation is long awaited by our sector and we are encouraged by many of the positive proposals, such as the inclusion of the advancement of human rights as a charitable purpose, the alignment with the Companies Act 2014 for financial reporting and along with the lifting of the audit threshold to €250,000, the release from liability of court-appointed charity trustees for the consequences of decisions and actions that preceded their appointment and ensuring company secretaries are not automatically regarded as trustees of a charity.