From July to the end of December 2023, 68 new charities were added to the Register following the approval of their applications by the Charities Regulator. During the same period, 71 charities were deregistered.

One of the key functions of the Charities Regulator is maintaining a public register of charities. This means adding or removing organisations from the Register. By law, all charities that operate or wish to operate in the State must apply to the Charities Regulator for inclusion on the Register regardless of their size, legal structure or income. Charities must also notify the Charities Regulator of their intention to wind up operations, as this will mean deregistering their charity and removing it from the Register.


The newly registered charities in the second half of 2023 are spread across the country. Dublin saw the highest number of new registrations with 15, followed by Cork with 12. Kildare and Wicklow had five, and Galway had four. The new charities collectively advance a wide variety of charitable purposes, with many advancing more than one. A full list of the newly registered charities and their charitable purposes is available on our website.

Some of the charities added to the Register during the second half of 2023 included organisations that had changed their legal form. When a registered charity changes its legal form, for example, from an association to a company limited by guarantee, the original form legally ceases to exist. Charity trustees must apply to register the new entity before any steps are taken to transfer any charity assets to it, and wind up the original organisation.

The registration of charities in Ireland is a robust legal process to ensure that Ireland has a vibrant, trusted charity sector that is valued for the public benefit that it provides. Each application is carefully assessed to ensure that the applicant meets the 'charity test', the requirements to be registered as a charity that are set out in the Charities Act 2009 (the Act).

Public benefit is one of the main elements of the test and is what makes charities different from other not for profit organisations. A charity must provide a public benefit at all times. If it does not, it is no longer charitable. There is guidance on registering for new and existing charities available on the Charities Regulator's website.


Seventy one charities were deregistered in the second half of 2023, of which 62 were section 40 charities. When the Charities Regulator was established in 2014, organisations that already held a CHY number granted to them by the Revenue Commissioners were automatically deemed registered in line with section 40 of the Act. A deemed registered charity can remain on the Register only for so long as it continues to hold an entitlement to a charitable tax exemption. These are called Section 40 charities. The remaining nine were charities that had applied and were registered under the Act.

As well as notifications to the Charities Regulator from Revenue, reasons for deregistration during the period included charities changing their legal forms and charities ceasing activities.