1. Consultation on Implementation of Charities Act 2009 23 January to 20 March 2013 Úna Ní Dhubhghaill Charities Regulation Unit

2. Presentation to Department of Justice and Equality Consultation Meeting 15 March 2013 Context for this consultation Summary of proposals out for consultation Key themes and questions emerging so far What we are hoping for from today

3. Background to Consultation 2009 Enactment of Charities Act - A new regulatory regime for charities Charities Regulatory Authority Statutory Register of Charities Authority to take on role of Commissioners of Charitable Donations and Bequests Also range of new functions, e.g. advisory; monitoring; enforcement, etc. Objectives: to ensure greater accountability to protect against abuse of charitable status and fraud to enhance public trust and confidence in charities to increase transparency in the sector

4. Background to Consultation Implementation of Charities Act 2009-2010 – Some technical provisions commenced Change in economic circumstances 2011 - Primary policy responsibility to Department of Justice and Equality Further implementation deferred due to costs Alternatives explored 2013 – Consultation on proposals to progress the implementation of the Act

5. Proposals for Consultation Consultation focussed on implementation issues 1. Establishment of Charities Regulatory Authority (s.12-38) 2. Creation of a statutory Register of Charities (s.39-46) 3. Reporting arrangements for registered charities (s.47-54) …open question Key elements of proposal Some emerging themes and questions

6. Charities Regulatory Authority Charities Act 2009 Sections 12-38 Charities Regulatory Authority – Independent Regulator Existing functions of Commissioners of Charitable Donations and Bequests New functions – registration; advisory; compliance Independent Board appointed by the Minister for Justice and Equality Supporting staff from Department of Justice and Equality Emerging themes: Registration of Charities Increasing transparency and accountability in the charities sector Support for charities – governance, regulatory compliance

7. Register of Charities Charities Act 2009 Sections 39 to 46 Register of charitable organisations Established and maintained by the Charities Regulatory Authority Initially based on list of organisations deemed eligible by Revenue for charitable tax exemption In time, all charities will be required to register Register will be published online by the Authority Registered charities will be required to pay an annual fee Emerging themes: Value of authoritative source of information on charitable status Scope for integration of annual reporting with register Scope for inclusion of financial information on register

8. Reporting Requirements Charities Act 2009 Sections 47 to 54 Annual activity reports Accompanied by accounts (in some cases) Flexibility on form and content of these reports and accounts – principle of proportionality Emerging themes: Need to ensure efficiency of reporting Clarity on reporting requirements Inclusion of performance information; financial information; complaints data

9. Other emerging themes Implications for particular sub-sectors, e.g. charities that operate in other jurisdictions; charities subject to other regulatory regimes, etc. Role of other State actors Role of umbrella bodies Importance of quality service Continued broad base of support Importance of transparent consultative process

10. Today’s event Towards the end of the consultation period – ends 20 March Opportunity to address any outstanding questions about consultation content and process Opportunity for interactive engagement on some key themes To allow ideas, answers to emerge through open discussion Use your expertise to strengthen the implementation process

11. Finally… Implementation focus Resource constraints Flexibility on aspects of implementation Opportunity to shape outcomes Shared responsibility for outcomes Constructive engagement “Charities play a vital role in our society and economy. We want to support them in this by putting in place a system of regulation that is proportionate, responsive, and sensitive to the needs and concerns of both charities themselves and the donor public….” Minister for Justice and Equality, 23 January 2013

12. Next Steps Consultation closes 5.00pm Wednesday 20 th March 2013 Analyse and publish consultation submissions Results of consultation to inform implementation process - establishment of Charities Regulatory Authority - development and publication of Register of Charities

13. Consultation on Implementation of Charities Act 2009 23 January to 20 March 2013 Thank you for listening Questions welcome