17 years on, charities are still not required to file accounts with Charities Regulator

Independent TD for Offaly, Carol Nolan, has said she is seeking urgent answers from Government after receiving confirmation from the Charities Regulator that key financial transparency provisions contained in the Charities Act 2009 remain unimplemented almost 17 years after they were approved by the Oireachtas.

Deputy Nolan’s comments follow correspondence from Madeleine Delaney, Chief Executive of the Charities Regulator, confirming that charities are not currently required to file their financial statements with the regulator because the necessary ministerial regulations have not been introduced:

“This is an astonishing admission. Most people would reasonably assume that organisations operating under charitable status are required to provide audited financial statements to their regulator. The reality, as confirmed by the Charities Regulator itself, is that this requirement has never been brought into effect,” Deputy Nolan said.

She added that the issue is particularly important given the major role charities play in delivering essential public services in areas such as disability supports, social care, housing and healthcare:

“Taxpayers have every right to expect the highest standards of financial transparency from organisations entrusted with delivering essential public services and receiving substantial public funding.”

However, Deputy Nolan stressed that she is not advocating a one-size-fits-all regulatory regime for small volunteer-led organisations:

“Let me be clear. Nobody is calling for a local Tidy Towns group, a parish charity or a small volunteer-run organisation to be buried in bureaucracy. That is a false choice.”

“The sensible approach is a tiered system where obligations increase in line with organisational size, public funding and financial complexity. Smaller community organisations should not be burdened with excessive reporting requirements. Equally, large charitable organisations delivering major publicly funded services should be subject to a level of financial transparency that reflects the scale of their operations.”

Deputy Nolan pointed to the fact that jurisdictions such as England and Wales operate tiered reporting systems based on charity size and income, with reporting and audit requirements increasing according to organisational scale:

“Other jurisdictions have already resolved this issue. Smaller charities face lighter requirements while larger organisations face greater scrutiny. The idea that Ireland must choose between protecting community groups and ensuring transparency is simply wrong. We can and should do both.”

The Offaly TD also noted that in the first six months of 2026 the Regulator has removed six charities for not complying with their obligation to submit an annual report while also acknowledging technical issues affecting the appearance of certain documents on the public Register of Charities:

“That admission only strengthens the case for reform. Members of the public should not have to navigate multiple systems or encounter gaps in disclosure when attempting to access basic financial information.”

Deputy Nolan said the central issue is no longer whether individual documents are missing from the Register, but why successive governments have failed to implement transparency measures approved by the Oireachtas almost two decades ago:

“The Government cannot continue to hide behind administrative explanations. Seventeen years is an extraordinary length of time for provisions enacted by the Oireachtas to remain dormant. Governments of different colours have come and gone since 2009, yet these transparency measures still have not been implemented. The public is entitled to know why.”

“If transparency is good enough to demand from private businesses, local authorities and ordinary taxpayers, then it is good enough for organisations operating under charitable status, particularly where they receive significant public funding.”

“What is most difficult to understand is that the Oireachtas has already done its job. The legislation was passed in 2009. The legal framework exists. Yet almost two decades later, the State is still unable to explain why these provisions have not been brought into force.”

“The Minister must now set out a clear timetable for commencing these provisions. If the legislation requires updating, then update it. If regulations are needed, then introduce them. If exemptions are required for smaller charities, then provide them. But there can be no justification for allowing a key element of charity regulation to remain in limbo for 17 years.”

“After 17 years, the Government should no longer be explaining why these provisions have not been commenced. It should be setting out exactly when they will be commenced. Successive governments have had ample time to act. Taxpayers, donors, service users and the charitable sector itself deserve the transparency that the Oireachtas intended when it passed this legislation,” Deputy Nolan concluded.