Ms Madeleine Delaney:

Currently, it does not have to notify us of changes to its constitution. A lot do but there is a provision in the amendment Act to make sure they do, which is an important protection. They cannot come off the register without contacting us. If they were a charity that came on the register by virtue of having a CHY from Revenue Commissioners, which many have, then they contact the Revenue Commissioners about that, currently. That is how the process works. When we are notified by Revenue, we look at the profile of any charity looking to come off the register and why. If we think there is a risk to the assets, that is where we intervene. Our ability to intervene if we have the information - that is the big point - is contained in section 74 of the Act, which allows us to apply to the High Court. We are concerned with the charitable assets not particularly with the charity. We want the charity to succeed but a lot of what we do is around protecting those charitable assets. The directors hold those but they do so for the benefit of the people using them, the beneficiaries.