Tommy Broughan (Dublin Bay North, Independent)
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76. To ask the Minister for Justice and Equality if religious orders are subject to regulations under the Charities Act 2009; if they are obliged to publish annual reports; and if she will make a statement on the matter. [21324/17]

Frances Fitzgerald (Dublin Mid West, Fine Gael)
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In accordance with the provisions of the Charities Act 2009, a charitable organisation is an organisation which has exclusively charitable purposes, operates in the Republic of Ireland and provides clear public benefit. Organisations which meet the above criteria should apply for inclusion on the statutory Register of Charities which is maintained by the Charities Regulatory Authority ('Charities Regulator'). The Charities Regulatory Authority is independent in the performance of its statutory functions.

Section 40 of the Charities Act 2009 provided for the automatic registration of those organisations which, as of 16 October 2014, held a valid charitable tax exemption (CHY number) issued by the Revenue Commissioners. Such charities are deemed registered with the Charities Regulator so long as they are entitled to hold this charitable tax exemption. On 16 October 2014, 8,452 such charities were automatically registered with the Regulator.

All registered charities, which would include some religious orders, are subject to the requirements of the Charities Act 2009 including a requirement to report annually to the Charities Regulator. All registered charities appear on the Charities Regulator's Register of Charities which is publicly available on the Regulator's website, www.charitiesregulatoryauthority.ie.