Jackie Cahill (Tipperary, Fianna Fail)
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1613. To ask the Minister for Rural and Community Development the reason a community-based organisation that promotes health and wellbeing through sport cannot be designated as charity under the Charities Act 2009; and if she will make a statement on the matter. [13160/23]

Joe O'Brien (Dublin Fingal, Green Party)
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The Charities Act 2009 sets out the requirements an organisation must meet to be considered a charity in Ireland. Among the requirements is the concept of a charitable purpose.

The Act sets out specific categories of charitable purpose, namely the prevention or relief of poverty or economic hardship; the advancement of education; the advancement of religion; and any other purpose that is of benefit to the community.

To register as a charity, an organisation must advance its charitable purpose(s) only. In short, it cannot have mixed purposes, whereby some activities are charitable and some are not.

The Act also sets out a number of exclusions, specifying what organisations can, and cannot, become charities. This includes organisations established solely for the promotion of athletic or amateur games or sports. There are exceptions to this, such as where a charity uses sport as a means to advance its charitable purpose.

The Charities Regulator has produced helpful guides, including ‘What is a Charity’ and ‘Key steps to registering a charity’ respectively, both of which are publicly available online at chartiesregulator.ie

The maintenance of the Register of Charities is solely a matter for the Charities Regulator, which is independent in conducting its statutory functions. This includes the assessment process for applicants in accordance with the Charities Act 2009.

An organisation which is refused charitable status may appeal that decision to the Charities Appeals Tribunal, no later than 21 days from notification of the decision to refuse, unless the Tribunal extends the period for appealing the decision.