Charity Trustee Declaration (Ireland)

A Charity Trustee Declaration in Ireland puts facts or consent on the record under a formal declaration so they can be relied on by a regulator, court, or third party, and is shaped by the Charities Act 2009.

The declaration is closely linked to the disqualification provisions in Section 55 of the Charities Act 2009, which specify the categories of persons who are automatically prohibited from acting as charity trustees. By completing the declaration, the trustee certifies under the Charities Act that none of the disqualification grounds apply to them.

The concept of 'charity trustee' under Irish law is broader than the trust law concept of a trustee. Under Section 2 of the Charities Act 2009, 'charity trustee' means the person or persons having the general control and management of the administration of a charitable organisation. This includes directors of a charitable company limited by guarantee (CLG), members of the management committee of an unincorporated charitable association, and trustees of a charitable trust. All such persons must complete the trustee declaration.

The trustee declaration is distinct from the formal oath or affirmation required in certain other legal contexts. It is a statutory form document required under the Act and is submitted to the CRA as part of the charity registration process and when new trustees are appointed. It does not create a contractual relationship between the trustee and the CRA but is a condition of the trustee's eligibility to hold office.

The Charities Governance Code published by the CRA in November 2018 (updated following the Charities (Amendment) Act 2024) requires charities to maintain a current register of trustees, to confirm that all trustees have completed the required declaration, and to review trustee eligibility on a regular basis. The Code also requires trustees to complete a skills and experience audit to confirm the board has the collective competencies needed to govern the charity effectively.

The legal framework governing the Charity Trustee Declaration (Ireland) in Ireland draws on several key statutes and regulatory bodies. Under the Companies Act 2014, the Companies Registration Office (CRO) maintains the register of Irish companies. Section 343 of the Companies Act 2014 sets annual confirmation obligations. The Competition and Consumer Protection Commission (CCPC) enforces the Consumer Rights Act 2022. The Central Bank of Ireland regulates financial services under the Central Bank Act 1971. The High Court of Ireland has jurisdiction under Section 212 of the Companies Act 2014. Parties executing a Charity Trustee Declaration (Ireland) in Ireland should confirm the document reflects current Irish law, including any amendments enacted since the original drafting date. The Companies Act 2014 sets the foundational requirements, while secondary legislation and statutory instruments may impose additional obligations depending on the specific circumstances of the transaction.

A Charity Trustee Declaration is needed whenever a person takes up, or continues in, the role of charity trustee of an Irish registered charity or an organisation applying for charitable registration.

The declaration is required at registration: Every trustee named in a new charity's registration application must complete and submit a trustee declaration to the CRA. Without the declarations, the registration application will be incomplete and the CRA will not process it.

The declaration is required on appointment of new trustees: When an existing registered charity appoints a new trustee — whether at an annual general meeting, through a casual vacancy process, or by co-option — the new trustee must complete a trustee declaration before or immediately upon appointment. The charity must update the CRA's Register of Charities to reflect the change.

The declaration is required on the annual compliance cycle: Many charities include the re-confirmation of trustee eligibility as part of their annual governance review, either by requiring trustees to re-sign the declaration at each annual general meeting or by including a standing agenda item at which trustees confirm no change in their circumstances that would trigger a disqualification ground.

The declaration is also required when an organisation converts from a non-charitable legal structure to a registered charity. For example, if a company limited by guarantee that was previously operating as a non-profit without charitable status applies for charitable registration, all current directors must complete the trustee declaration as part of the CRA registration process.

In practice, well-governed charities also use the trustee declaration process as part of a broader trustee induction process that includes providing new trustees with a copy of the governing document, the CRA Governance Code, the charity's strategic plan and financial statements, and relevant policies such as the conflicts of interest policy, the safeguarding policy, and the data protection policy.

A thorough Irish Charity Trustee Declaration should contain the following key elements.

Personal details: The full legal name, residential address, date of birth, and PPS number of the trustee. These details are required by the CRA to maintain the Register of Charities and to conduct identity and eligibility checks.

Charity details: The full registered name of the charity, the charity's registration number (CRN) if already registered, and the trustee's role within the charity (e.g. Chairperson, Treasurer, Secretary, Board Member).

Eligibility confirmation under Section 55: A clear and unambiguous statement by the trustee that they are not disqualified from acting as a charity trustee under Section 55 of the Charities Act 2009, addressing each of the disqualification grounds: conviction on indictment for fraud or dishonesty; disqualification or restriction under the Companies Act 2014; undischarged bankruptcy; removal by the High Court under Section 74 of the Charities Act 2009; prohibition or removal under the Pensions Acts; and being a body corporate.

Acknowledgement of duties: A statement confirming that the trustee has read and understood the charity's governing document, is aware of their legal duties under the Charities Act 2009 and the CRA Governance Code, and commits to carrying out those duties throughout their term of office.

Conflicts of interest: A statement confirming that the trustee is not aware of any existing conflict of interest that would affect their ability to act in the best interests of the charity, and an undertaking to declare any future conflicts of interest to the board in accordance with the charity's conflicts of interest policy.

Data protection consent: A statement confirming that the trustee consents to their personal data (name, address, date of birth, PPS number) being collected, held, and processed by the CRA for the purposes of the Register of Charities and the regulation of charities under the Charities Act 2009, in accordance with the GDPR (Regulation (EU) 2016/679) and the Data Protection Act 2018.

Declaration of truth: A signed declaration by the trustee that the information provided is true and accurate and that they understand that making a false declaration is a criminal offence under the Charities Act 2009.

Signature and date: The trustee's signature, the date of signing, and a witness signature if required by the charity's governing document or the CRA's current requirements. The forms-legal.com Charity Trustee Declaration (Ireland) template covers the mandatory elements under Companies Act 2014.

Additional compliance elements for a Charity Trustee Declaration (Ireland) used in Ireland include: Data Protection — the Data Protection Act 2018 and GDPR Article 6 require a lawful basis for processing personal data; Governing Law — specify Irish law and the jurisdiction of Irish courts; Dispute Resolution — parties may refer disputes to the Workplace Relations Commission (WRC) for employment matters or initiate proceedings in the Circuit Court or High Court of Ireland for civil claims. Under the Companies Act 2014, the Companies Registration Office (CRO) maintains the register of Irish companies. Section 343 of the Companies Act 2014 sets annual confirmation obligations. The Competition and Consumer Protection Commission (CCPC) enforces the Consumer Rights Act 2022. The Central Bank of Ireland regulates financial services under the Central Bank Act 1971. The High Court of Ireland has jurisdiction under Section 212 of the Companies Act 2014. Revenue Commissioners require appropriate tax treatment of payments made under the agreement, including VAT under the Value-Added Tax Consolidation Act 2010 where applicable.