The Charity Services Unit (CSU) manages requests for the consent or direction of the Charities Regulator regarding practical matters which affect how certain charities deal with their assets, property, internal governance or continue to provide services to their beneficiaries.

Charities or other persons dealing with charities or charitable property need to consider with their legal advisors whether the authorisation of the Charities Regulator may be required for certain actions they propose to take, where there are limitations in their governing documents or the terms of the original trusts on which their charity assets are held or other legal constraints on title. These actions include:

• Proposing to sell, lease or mortgage charitable property
• Framing a cy-près scheme (changing the purpose for which charity property is held)
• Appointing new trustees to charity property
• Winding up their operations
• Merging with other charities
• Commencing legal proceedings
• Compromising claims involving charity assets or gifts left in a will to charity
• Entering other transactions relating to charity assets

Some charities already have the power to carry out these actions / changes and do not require authorisation.  In other cases, the Charities Regulator’s intervention is required to assist in carrying out the intentions of persons making donations and bequests to charity.  Applicants should review the charity’s governing document and the legislation to ascertain the position before making an application to the Charities Regulator.  Depending on the course of action contemplated, advance notification to the Charities Regulator may also be required.

Applications may be made by charities and other persons (as set out in the legislation) pursuant to the Charities Acts 1961 and 1973, as amended. The Charity Services Unit incorporates the functions previously vested in the Commissioners of Charitable Donations and Bequests for Ireland (CCDB).  These functions were transferred to the Charities Regulator further to section 82 of the Charities Act 2009, following the dissolution of the CCDB pursuant to Part 6 of the Charities Act 2009. Some of these functions have since been removed. For example, sections 29(4), 53 and 54 of the Charities Act 1961 were repealed with effect from 27 January 2025 (see the Charities (Amendment) Act 2024).

DisclaimerThe guidance on this website is issued by the Charities Regulator under section 14(1)(i) of the Charities Act 2009 to encourage and facilitate the better administration and management of charitable organisations. The information is not, nor is it intended to be, a definitive statement of the law and it does not constitute legal advice. The guidance is not a substitute for professional advice from an appropriately qualified source. The Charities Regulator recommends that charity trustees consult their governing document and obtain their own independent legal advice where necessary. The Charities Regulator accepts no responsibility or liability for any errors, inaccuracies or omissions in the information on this website or in any guidance document published on it.