Oireachtas Joint and Select Committees
Thursday, 17 October 2024
Public Accounts Committee
Financial Statements 2023 - Charities Regulatory Authority
9:30 am
Ms Madeleine Delaney:
It is in the first instance, but there is a fallback position with the Charities Regulator because those on the register have to have a charitable purpose. If AHBs wants to be a charity to access the charitable tax relief and all that comes with it, which is necessary for many of them, they have to stay on our register because that is a prerequisite for Revenue. One of the things we look at to the extent we can is where charities came on to the register but not through our process. Even if they were not operating in a particular way to begin with but perhaps start to operate in a way that brings them outside the definition, we can look at them and take them off the register. In that instance, however, we would also have to protect the assets.