Joe O'Brien (Dublin Fingal, Green Party) | Oireachtas source

I move amendment No. 1:

In page 6, lines 6 and 7, to delete “section 88B” and substitute “Part 6A”.

Amendments Nos. 1 and 2 update the definition of "charitable organisation" and "charitable trust" respectively. These amendments are technical and of a drafting nature. They clarify that none of the property of a charitable organisation or charitable trust, respectively, can be paid out to members unless it is in accordance with Part 6A. They are necessary in order to update references in these definitions to Part 6A, which relates to the approval of agreements and appointments.

Amendment No. 3 updates section 3 by removing the reference to "officer" in the definition of "charity trustee" with respect to charities that are companies. This is deemed necessary as retaining this reference could inadvertently lead to certain individuals, such as statutory auditors, being considered trustees due to the application of Companies Act provisions.

Amendment Nos. 4 and 5 update section 3 by facilitating the introduction of reference to a de facto director in the definition of "charity trustee". That is within the meaning of section 22 of the Companies Act 2014.

Amendment No. 6 provides clarity in relation to the definition of "charity trustee", that a secretary to the board is not considered a charity trustee unless he or she is also director of the board or a de facto or shadow director.

Amendments Nos. 7 to 10, inclusive, update the definition of "charity trustee" in respect of a charitable organisation that is unincorporated or is incorporated but not a company. Amendments Nos. 7 to 9, inclusive, facilitate the introduction of a reference to a de facto board member in the definition of "charity trustee" and amendment No. 10 clarifies that a secretary to the board is not considered a charity trustee unless he or she is also member of the board or governing body or a de facto board member.

These amendments mirror amendments Nos. 4 to 6, inclusive, in ensuring all persons who have the requisite control and management of a charity are accurately captured. This will ensure all necessary persons are held accountable to the members, the public and the Charities Regulator in their role as charity trustees.