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Any charities which were in possession of a charitable exception number from the Revenue Commissioner (a “CHY” number) prior to 16 October 2014 must register with the Charities Regulatory Authority (“CRA”) before 16 April 2016. An entry on the Register of Charities is required so that such charities can continue to undertake charitable work after this date. The deadline had been extended by the Minister for Justice by 12 months from 16 April 2015 due to the very low number of charities who had commenced the registration process at that point.
Any charities that were established after 16 October 2014 cannot undertake charitable activities without being registered first. Further information is available on the CRA website.
Author: Brian Ormond