ࡱ> M 4xbjbj== yWWtl:::8:4,;y2<6R="t=t=t=>I?d?46y8y8y8y8y8y8y$z  }X\y?>>??\yBt=t=qyBBB?Zt=t=6yB?6yBBGu6yt=< c&3:;Afv,6yy0yvla}Ba}6yB ESTABLISHING A MODERN STATUTORY FRAMEWORK FOR CHARITIES CONSULTATION PAPER  DECEMBER 2003 CONTENTS  HYPERLINK \l "commit" Commitments  HYPERLINK \l "back" Summary Background  HYPERLINK \l "opa" Overall Policy Aim  HYPERLINK \l "clarity" Clarity  HYPERLINK \l "account" Accountability  HYPERLINK \l "trans" Transparency  HYPERLINK \l "compl" Compliance  HYPERLINK \l "gov" Governance  HYPERLINK \l "review" Review 1. COMMITMENTS A comprehensive reform of the law relating to charities will be enacted to ensure accountability and to protect against abuse of charitable status and fraud. HYPERLINK "http://www.taoiseach.gov.ie/viewitem.asp?id=1480&lang=ENG"Agreed Programme for Government June 2002 The agreed objective is to ensure that whenever regulation is justified, it is prepared in a fully transparent way that maximises public participation in its formulation  HYPERLINK "http://www.taoiseach.gov.ie/viewitem.asp?id=2123&lang=ENG" Sustaining Progress  HYPERLINK "http://www.taoiseach.gov.ie/viewitem.asp?id=2123&lang=ENG" The Social Partnership Agreement February 2003 2. SUMMARY BACKGROUND The key reform issues underlying establishment of a modern statutory framework for charities are well-known and have been in the public domain for quite some time now. The examination and research which has been undertaken during the past 13 years have given rise in particular to the Costello (1990), Burton (1996), and Law Society (2002) Reports, as well as to the review of existing law in certain common law jurisdictions, for which Arthur Cox was the lead consultant (2002). Of relevance, too, in relation to the question of a new form of incorporation for charities is the substantial reform and simplification of company law recommended in the Company Law Review Group Report (2002). The Department of Community, Rural and Gaeltacht Affairs acknowledges the extensive expert work which has been produced and which has assisted its deliberations concerning proposals for a modern statutory framework for charities. The HYPERLINK "http://www.pobail.ie/ac.doc" \o "Click here to download report, MS Word 1.4MB"Arthur Cox-led Review can be accessed on the website of the Department of Community, Rural and Gaeltacht Affairs, HYPERLINK "http://www.pobail.ie/"www.pobail.ie. To facilitate a single point of access by the public to documents that are available electronically, the Departments website also contains a hyperlink to the  HYPERLINK "http://www.lawsociety.ie/" Law Societys website in respect of its Report; to the Company Law Review Groups website in respect of its HYPERLINK "http://www.entemp.ie/cr/clrgrep2002.pdf" \o "Download report - PDF, size 1.28MB"Report; and to the  HYPERLINK "http://www.revenue.ie/" Revenue Commissioners website in respect of its list of bodies which have been granted charitable tax exemption. The commitment in the Agreed Programme for Government 2002 has meant that the reform process has now moved from examination and research into the action phase. The Law Society Report examined and made recommendations concerning the key legal issues at the core of charity law reform. The content of this Consultation Paper draws inter alia from that Report as well as from legal provision and best practice in other common law jurisdictions. 3. OVERALL POLICY AIM Irish charity law is in need of modernisation. The charities sector in Ireland stands to benefit from a new statutory framework which would enhance the sector and serve to deepen confidence in it. The very basis of charity is essentially voluntary. Even large professionallyrun charities are ultimately the responsibility of voluntary trustees. In practice, the overwhelming majority of charities is very small and managed entirely by volunteers. The charities sector derives much of its dynamism from such small voluntary community groups. Inappropriate regulation would risk stifling this dynamism. The emphasis of reform should therefore be on achieving the right balance between, on the one hand, proper accountability and vigorous intervention when charity is abused and, on the other hand, appropriate support and guidance to promote best practice. Against the background of such considerations, the overall policy aim of the new legislation would be to introduce an integrated system of registration and regulation (including regulation of charitable fund-raising) as well as supervision and support of registered charities. In accordance with the Government commitment, the focus will be on advancing draft legislation which would: give clear statutory guidance regarding the definition of charity, thereby bringing the definition of charitable purposes into line with a modern perspective of what constitutes charity and protecting against abuse of charitable status; require a register of charities to be established, so that information on charities would be readily available to the public, thereby promoting transparency, confidence and public oversight; put in place an appropriate regulatory framework for registered charities, thereby securing accountability and protecting against fraud. 4. CLARITY Issue The definition of charity has not been clearly set out in law. Charities in Ireland are still defined by indirect reference to the categorisation of charitable purposes in English law which draws on the Preamble to the Statute of Charitable Uses 1601. Case law (Commissioners for Special Purposes of Income Tax v Pemsel [1891] AC 531) has interpreted this as giving rise to four categories of purposes, covering: the relief of poverty the advancement of education the advancement of religion other purposes beneficial to the community not falling under any of the first three categories. These so-called Pemsel categories under the common law interpretation are used by the Revenue Commissioners, in the administration of charitable tax exemptions, for determining whether a body is established for charitable purposes only. There has been considerable criticism of the classification as being outdated and unsatisfactory. Moreover, while the legal tests for determining whether a body qualifies as a charity are common law tests, there has been a lack of opportunities for the courts to develop the definition. Proposal: Introduction of a Statutory Definition Codification of the current interpretation, which has been based on over 400 years of common law, would provide clarity. A statutory definition could codify and replace the current common law interpretation, setting out clear charitable purposes of public benefit. In order to ensure the congruence of a new statutory definition with existing charitable status, the new definition should keep in line with the interpretation of charitable purposes as currently determined by the Revenue Commissioners. Following are possible elements of such a statutory definition, informed by both common law precedent and the outcome of work in other common law jurisdictions which is already in the public domain: Charitable purposes could cover: the advancement of health, which includes the prevention and relief of sickness, disease or of human suffering; the advancement of education; the advancement of community welfare, which includes: the prevention and relief of poverty, distress or disadvantage, the care, support and protection of the aged and people with a disability, the care, support and protection of children and young people, and the promotion of community development; the advancement of religion; the advancement of the natural environment; other purposes beneficial to the community, which include: the prevention and relief of suffering of animals, the promotion and fostering of culture, and the care, preservation and protection of the Irish heritage. . Note: Advancement is taken to include protection, maintenance, support, research, improvement or enhancement. Commentary A clear definition of charity is critical to the establishment of a modern statutory framework. A new statutory definition should follow the definition that has been determined by over four centuries of common law, while at the same time providing greater clarity for charities. A new statutory definition should combine certainty for these bodies, together with the flexibility necessary to ensure adaptation to the changing needs of society in the future. The presence or presumption, as the case may be, of public benefit, which has been a common law requirement since the seventeenth century, would continue to be an essential element of a valid charity. Some updating would be undertaken in order to take account of developments in case law. Any matter concerning changes to tax relief comes within the responsibility of the Department of Finance. Matters regarding exemption or relief for charities in respect of certain taxes are determined by the Revenue Commissioners. As these are clearly separate issues, outside the remit of the Department of Community, Rural and Gaeltacht Affairs, they are not dealt with in this Consultation Paper. 5. ACCOUNTABILITY Issue In other common law jurisdictions such as Australia, Canada, New Zealand, Scotland and Northern Ireland legislation currently deals with charities purely as beneficiaries of tax exemptions, as opposed to their proper administration and regulation. However, reforms concerning the setting up of a central regulatory authority have either been recommended, or are under active consideration, in all cases. England and Wales provide the exception in already having a Charity Commission, set up 40 years ago, to regulate charities. The Charity Commission is an independent statutory body similar to the Inland Revenue in that it is a government department without a Minister. Second-generation reforms are now being contemplated for England and Wales. Under the current institutional arrangements in Ireland, a multiplicity of agencies play a role with regard to various aspects of charities. The arrangements are, however, deficient in that: There is no body which has the specific aim of supervising charities or subjecting them to full regulatory scrutiny There is no body which maintains a complete register of charities. (The list maintained by the Revenue Commissioners is a list of bodies which have been granted charitable tax exemption) There is no legal requirement for charities which are not companies to provide regular accounts to any supervisory body There is no legal requirement for the registration with an appropriate authority of professional fund-raisers employed by charities. Proposal: Positioning an independent statutory body as the centrepiece of a modern framework for charities There should be a statutory body for the regulation of charities. Informed by considerations such as the outcome of the public consultation, it would however be for the Government to decide whether it would be desirable for a new body to be set up or whether the statutory functions involved should be grafted on to those of an existing body. The statutory functions of the regulatory body, however constituted, might include: determining charitable status (with the right of appeal to the High Court); maintaining a register of charities; ensuring the public accountability of charities; regulating and monitoring of charities, including their fund-raising activities, on an ongoing basis including where necessary enforcing compliance with charities legislation and in relation to charitable fund-raising activities; providing authoritative guidance to trustees and directors of charities, particularly in relation to compliance with registration, other legal requirements and good practice generally; protecting the public interest by monitoring and investigating possible abuses (including in relation to charitable fund-raising activities); advising the Minister on charity legislation, its own functions, and on matters relating to charity generally; and informing the public as appropriate or necessary; determining cy-prs applications (i.e., by ensuring that all charitable donations, whether willed or otherwise, are applied to charitable ends, even where the original charity no longer exists or the aims of the charity have been changed); issuing Codes of Conduct, Best Practice Guidelines, model Constitution documents, etc.; receiving notifications of charitable bequests and follow-up monitoring as appropriate; and issuing performance reports on areas of the charities sector. Statutory provisions could be complemented as necessary by agreed administrative arrangements. A combination of appropriate, proportionate regulation and administrative simplicity would be critical to the success of the regulatory body. Commentary Current institutional arrangements Following is a brief outline of the current institutional arrangements: The Attorney General is the protector of charities under the Charities Act 1961 and the vestiges of the common law which still apply to this area The Revenue Commissioners have responsibility for the administration of the relevant charitable tax exemptions under the Taxes Consolidation Act 1997. For that purpose, they determine (with the right of appeal to the Appeal Commissioners) whether a body is entitled to a charitable tax exemption The Commissioners of Charitable Donations and Bequests for Ireland, who were set up under the Charities Act 1961 are an enabling, not a regulatory, body. In accordance with the powers conferred on them under the 1961 and 1973 Charities Acts, the Commissioners can assist charities in situations where the trust deed does not provide sufficient powers for those trustees (e.g., where a deed did not give power of sale to charitable trustees, the Commissioners could authorise sale of property by the trustees). The Commissioners also provide a low cost means of applying a gift to an alternative charitable purpose through a cy-prs application The Garda Sochna investigate any breaches of the criminal law by charities, and the Director of Public Prosecutions or the Garda prosecute any breaches. The Garda are also responsible for issuing collection permits under the Street and House to House Collections Act 1962 The Director of Corporate Enforcement and the Registrar of Companies have a role in the supervision of a charity which is a limited company The Valuation Office has a role in administering the exemption from rates The Probate Office has a role in keeping the Commissioners for Charitable Donations and Bequests informed of charitable bequests. Options for new institutional arrangements The intention would be for the new regulatory framework to address the deficiencies in the current institutional arrangements. There would be two main options: Either an existing body or bodies would take on regulatory functions in relation to charities, or a new regulatory body would be set up to manage the regulation and financial accountability of charities in the public interest. Should the regulatory functions be assigned to an existing body or bodies under the aegis of another Department, the Department of Community, Rural and Gaeltacht Affairs would nonetheless retain responsibility for policy development and co-ordination. Alternatively, were a new regulatory body to be set up, it would operate independently in the exercise of its statutory functions under the aegis of the Department of Community, Rural and Gaeltacht Affairs. A new body for which the name Caradas, the Irish term for proactive friendship or alliance, has been proposed would be accountable to both the Minister for Community, Rural and Gaeltacht Affairs and the Oireachtas, in accordance with best practice for regulatory bodies. Whichever option the Government decides upon, effective liaison and clear lines of responsibility would have to be established and maintained between the regulatory body and those other bodies which would continue to discharge their responsibilities in relation to charities. Fund-raising by charities Ensuring public confidence in fund-raising by charities is in the interests of both legitimate charities and the general public who wish to support charitable work. This requires charities to be transparent about the fund-raising methods they use e.g., the extent to which they employ professional fund-raisers and it requires them to be accountable in respect of the money so raised e.g., how much of the donation does the charity actually spend on its charitable purposes. In framing proposals for legislation, it would be important to get the balance right between, on the one hand, assuring the public that their charitable donations are being used to support the work of the charity (thereby facilitating members of the public to become and remain involved in the work of the charity concerned) and, on the other hand, giving charities the freedom to be dynamic, innovative and to function without undue bureaucracy. Within that overall context, there is a number of issues that would need to be addressed. For example, there is no requirement for charities to obtain a permit either for charitable street trading (selling a token, such as a flower or a miniature toy) or for collecting promises of money (by way of standing order or direct debit). As regards professional fund-raisers, it is unclear to the public donor what percentage of the money collected goes to the charity. The legislation would deal with such issues: The regulatory body would require disclosure by charities in their annual returns of permits applied for and funds raised. Regulations could be made under the legislation to address administrative aspects of fund-raising. The investigative powers of the regulatory body could cover the conduct of fund-raising programmes and potential abuses. The matters in respect of which charitable fund-raising permits are required would be clarified. The regulatory body could be expected to liaise with the Garda Sochna with regard to the policing and issue of permits. The deficiencies under the existing legislation with regard to charitable street trading and the collection of promises of money, as outlined above, would be addressed by subjecting both types of fund-raising to the same controls of regulation and accountability as street collections. In laying down criteria for engaging in charitable fund-raising activity, the legislation would tie in with the existing role of the Garda Sochna and the local authorities. In parallel with the formal regulation of specific aspects of fund-raising by charities, such as those outlined, self-regulatory initiatives could be encouraged. For example, a Code of Conduct could serve to promote good practice in charitable fund-raising. As a non-statutory instrument, a Code could allow for greater flexibility and speedier adaptation to changes in fund-raising methods. Giving statutory recognition to self-regulatory initiatives would not be ruled out, should that turn out to be desirable. Matters such as the issuing of fund-raising permits, gaming and lotteries, where the responsibility for policy lies with the Department of Justice, Equality and Law Reform, are not addressed in this Consultation Paper. 6. TRANSPARENCY Issue There is no central public register of charities in Ireland. There is therefore a dearth of information on active charities within the State and their objectives, as well as of accurate information on the nature and extent of their financial worth. Clearer information for the public should serve to enhance trust in the charities sector. Proposal: Creation of a Register of Charities It is proposed that the regulatory body would be responsible for compiling, publishing and maintaining a register of Registered Charities. Registered charities would be required to file annual returns with the regulatory body. Arrangements could be envisaged whereby the regulatory body would recognise annual returns filed with the Companies Registration Office or vice versa. In this way, charities which are companies limited by guarantee pursuant to company law as it currently stands would not be subject to dual filing requirements. The regulatory body would, as part of its responsibility for maintaining a register, make registration and annual return information available through a centralised computerised database accessible by the public via the world wide web. All charities would be obliged to register with the regulatory body. The requirements attaching to registration would be proportionate, in that the level of information required to be provided, arising from the registration, would depend on size, land ownership, etc. The register might therefore, for example, contain the following information in respect of each charity: the full name and contact details a list of the current trustees or members of the governing board a statement of aims and objectives, extracted from the founding document of the charity, which would be filed with the regulatory body a list of any ancillary activities (e.g., trading, advocacy) carried out in furtherance of the main charitable objectives details relating to the annual returns. Commentary The Revenue Commissioners have responsibility for the administration of the relevant charitable tax exemptions under the Taxes Consolidation Act 1997. For that purpose, they determine (with the right of appeal to the Appeal Commissioners) whether a body is entitled to a charitable tax exemption. They use the four Pemsel categories and so, in the first instance, applications for tax exemption are examined having regard to whether the body concerned is engaged in an activity under one or more of those categories. The Revenue Commissioners issue a charity reference number (e.g., CHY 123) to bodies which are granted charitable tax exemption. They maintain and publish a list of those bodies, and this is sometimes mistaken as a register of charities. A proper public register of charities is therefore required to promote transparency. It would be important to ensure that the appropriate information is held on the register, that the information is useful and that supplying the information does not place an excessive burden on charities. The absence of comprehensive and fully up-to-date information means that the true extent of the charities sector in Ireland is unknown. This makes it extremely difficult for the State to engage in an informed way in strategic planning for support and development of the sector. The general public does not have an easily-accessible database listing the latest contact details for charity trustees and explaining the charitable mission statement of the charity in question. A register would enable the public quickly to confirm the bona fides of genuine charities and limit the scope for fraud. As an integral part of a cohesive regulatory framework, registration would amount to a badge of transparency for the individual charity concerned. 7. COMPLIANCE Issue In practice, aside from the Garda Sochna, there is no statutory body to which a complaint about a charity can be made. The Commissioners of Charitable Donations and Bequests for Ireland cannot accept complaints from the public regarding charities, nor can they impose sanctions on charities for non-compliance with charities legislation. Proposal: Provision for statutory powers to ensure compliance Statutory powers are proposed for the regulatory body, where it finds evidence of fraud, mal-administration or other misconduct, to: strike the charity off the register prosecute summarily on its own initiative, or forward a file to the Director of Public Prosecutions where an indictable offence had been committed. The regulatory body would also be given the option of exercising intermediate sanctions, e.g., a remedial agreement, publicity, or a financial penalty. A gradated approach to compliance would be based on the assumption that charities want to meet their legal requirements. Such an approach would have regard to the fact that charities vary enormously in their degree of organisational capacity, their asset base, sources of financing and fields of activity. Commentary One of the main purposes of the regulatory body would be to protect the public interest. For the new legislation to operate effectively in practice on the ground, statutory powers would need to be conferred on the regulatory body to enable it to ensure compliance by charities. The legitimacy of an enforcement rgime requires acceptance that the sanction is appropriate to the act of non-compliance. Consistent with this, the regulatory body would exercise intermediate sanctions, short of de-registration, where appropriate. Agreed arrangements would be put in place whereby the Revenue Commissioners would be notified of such sanctions, as a matter of good practice and in case tax exemption implications might arise. 8. GOVERNANCE Issue Statutory provisions concerning the duties of charity trustees lack coherence. Trustees are subject to different standards depending on the legal vehicle used to establish the charity. Proposal: Updating of provisions which support trustee roles, duties and statutory powers The law would be codified so that the role, duty of care, responsibilities and duties of charity trustees/officers/directors would be confirmed as being the same no matter what form of legal structure or governing instrument was used. Default administrative powers (particularly in relation to investment) would be updated to assist in the administration of charities with unwritten or incomplete/deficient constitutions. A statutory exoneration would be provided for lay trustees against liabilities arising out of acts committed honestly, reasonably and in good faith. Commentary The establishment of a clear outline of the roles and responsibilities of trustees, honorary officers, board members and executive staff of a charity would promote good governance and enable enhanced engagement with stakeholders. At present, the rights and responsibilities of charity trustees (in the strict sense of the word) are subject to general trust law as decided by the courts. In addition, the officers of charitable companies limited by guarantee are subject to statutory obligations under company law governing directors. Furthermore, unincorporated charitable associations are governed by general contract law. It is inappropriate that different standards should apply depending on the legal vehicle used to establish a charity. New legislation could present an opportunity to consolidate both the statutory and common law standards relating to charity trustees, thereby bringing coherence and consistency to this important area. It is generally recognised that none of the existing legal structures is ideally suited to the nature of charitable entities. As regards a new form of incorporation for charities, there could now be a window of opportunity for the charities sector to liaise with the Department of Enterprise, Trade and Employment in the development of a new legal structure suitable for charities and designed with their requirements in mind: That Department has begun work on the preparation of legislation in response to the recommendations in the Company Law Review Group Report 2002. The Group recommended, inter alia, that there would be a new legal vehicle for bodies wishing to maintain clearly identified objects - they would become known as designated activity companies (DACs). It might be possible for a special form of DAC - a charitable designated activity company (CDAC) - to be created specifically and exclusively for charities; and existing charities could have the option of converting to this new legal structure. 9. REVIEW The Charities Acts 1961 and 1973 currently comprise the main charities legislation. This legislation has been amended in minor ways over the years. The most recent significant amendment has been made by the Social Welfare (Miscellaneous Provisions) Act 2002. The Street and House to House Collections Act 1962 and the Casual Trading Act 1995 address aspects of fund-raising by charities. The new legislation, in giving effect to the commitment in the Agreed Programme for Government, would combine introduction of new provisions with updating/revision of relevant provisions in existing legislation for which the Department of Community, Rural and Gaeltacht Affairs has responsibility. In keeping with the Governments policy on statute law revision and restatement, existing charities legislation is proposed to be replaced in its entirety by the new legislation. Sections of existing legislation still relevant would be re-enacted in the new legislation. The end result would be that there would be on the statute book one comprehensive piece of legislation, in stand-alone form, governing charities. Introduction of a modern statutory framework for charities would mean the enactment of comprehensive charities legislation for the first time in over 30 years. The reforms introduced would be subject to review after 5 years in operation. PAGE  PAGE 18  GZhklmp  ()*1234MNO]^_¯¯¯¯¯j|UmH sH j UmH sH jUmH sH j7UmH sH  0JmH sH jUmH sH jUmH sH  CJmH sH 5CJ\mH sH 5\jB*CJUph3f5\mH sH mH sH  aJmH sH 2   9CDEFGZ[\]^_`a$a$$da$$da$$a$x3xabcdefghijkmn $ & Fda$&$$d %d&d'dN OPQa$$a$$a$$a$3_$a$$da$$ & Fd^`a$_`wxy 234>D;<=PQRSjiUmH sH jU6]mH sH 6]0JjU jU5\mH sH j0UmH sH jUmH sH jZUmH sH  0JmH sH jUmH sH mH sH jUmH sH 3      !"#$%&'(&$$d%d&d'dNOPQa$&$$d%d&d'dNOPQa$$a$4>?@ABCDR$a$$a$  ' . : F h i =>efgtu1239:GHlm϶j!UmH sH j9!UmH sH j UmH sH  aJmH sH jUmH sH 0J6]mH sH jN6U]mH sH j6U]mH sH 5\mH sH 6]mH sH mH sH jUmH sH  0JmH sH 2 &$$d%d&d'dNOPQa$$a$mn,7!STpPrtk l ##$#O#P#þþúþõ꣝||6CJ]fHhq 6CJ]h6CJOJQJ] 6CJ]fHmH q sH aJ] 5\haJh 6]hh5hCJ CJmH sH 5\mH sH  aJmH sH 6]mH sH mH sH  0JmH sH jUmH sH 0&$$d%d&d'dNOPQa$&$$d%d&d'dNOPQa$$a$ !ST$a$$ & F h0^`0a$$a$^_$a$$ & Fa$$ & Fa$$ & Fa$$h^ha$$ & Fa$$0`0a$$a$$a$&$$d%d&d'dNOPQa$_PQrstj k l !S!!! & F  & F $a$$a$ $^`a$$a$!!"K"h"""$#P###$$$ $$o$p$%%'''$a$$a$^^ & F  & F  & F  & F P#####$$ $$%'((((((+r,."/3G4H4T4[495:55555.6067+7N7O77777,8/808E8W99;;;;;;<==7=========ƥƥƥƥƥƥƥƥƥƥƥƥƥƥ 6]h56\]hfHhq 6] 5\hh aJmH sH aJ5\mH sH mH sH 6>*CJ]h6CJ]fHhq 6CJ]hA''((((((((vO&$$d%d&d'dNOPQa$&$$d%d&d'dNOPQa$$a$/$$d%d&d'd-DM NOPQa$.$d%d&d'd-DM NOPQ (((((U*V*++q,r,,,--...  & Fh^h  & F^ & F h^$a$$a$&$$d%d&d'dNOPQa$...!/"/f/g/|0}0001C1t1Z233H4:555/6067  & F   & F p & F  & F & F  & F^77*7+7N7O777+8,8V9W9;;<<====N>O>z>{> & F & F ^ & F 8^8 & F  & F =O>z>AACDPPPPPQQIRKRyRzRXX^^____#abaaqd~dSgcglg'hhjjpppppprrttxx x!x"x$x%x+x,x.x/x0x3x4x0JmHnHu0J j0JU5\ 0J5\ 6]h5\fHhq fHhq fHhq 5\mH sH aJh 5\h56\]hh={>>>@@BBCCCCDDDEEGGIIKKMMMMOOO & FOPPPPPPPPPPPPPPPPP$a$/$$d%d&d'd-DM NOPQa$1 & F$d%d&d'd-DM NOPQPPPPPPPPPPPPPPPPPPPPPPPPPPPPPP$a$PPPPPPPPPPPPJRKRyRzR_S`ST  & F  & F&$$d%d&d'dNOPQa$#$d%d&d'dNOPQ$a$TTUUVVWW#W$WeWfWWWhXiXXXXXXXZ & F & F 0^`0 & F h^h  & F   & F ZZ[[\\ _ ______________________ & F_________!a"a#aaabaa b:bb & F$ & F,$ & F$d%d&d'dNOPQa$) & F$d%d&d'dNOPQ & Fbqdrd}d~deeQgRgSgTgbgcgdgegkglg%h & F,$$d%d&d'dNOPQ^a$)$d%d&d'dNOPQ^^^%h&h'hphhh~ii:j;jjjjjkkblclPmQmmmnnnnnn & Fnoopprrrrrrrrrrrrrrrrrrr & F1 & F$d%d&d'd-DM NOPQrrrrrrrrrrrrrrrrrrr,$ & F$d%d&d'dNOPQa$) & F$d%d&d'dNOPQ & FrrrrssLtMtxuyuww x x x xxxxxxxxxx & F) & F$d%d&d'dNOPQxxxx"x#x$x0x1x2x3x4x&`#$ & F w 0+p0 ,p0 -p0 .p0 1h/R. A!"#$% 40 50 60 70 Dd :z  C 6ADRCGA Logo.gifC"bm'`^tüKmDnm'`^tüKmPNG  IHDRpbKGDKK* cmPPJCmp0712`^IDATx^\ XSG?r ! P \mwZeV] jUD]ETPD$@KshR`?ޏ{3w~3sb?`oϔ#0?M}N {LYc?Sfw=F1)ӻo#Sϔݷz)k gȔ53evzmcd2;6_12eA8"O2ʔ]o'rˆ)+wלV+)/ߺ=tV~Y1]eKcߴ︬L?Ǯ2\XQ1n?TOXڸK OTu[L7*5CJTyW;:&Wq(Oz?VT.I\F?ǎBi$uZsT߄M{Z^!MC܂|S鸏GJ֨6֖/c #+kekt:t  +ӷ:bh6[/j+w)4 \\42$l-ez^C W&uHQH4zGb ?ۢo)7e $+iӗmVlnv8Tv~|Y%zHOh+Z\fg#'dC]쮌u~jd`׮Ҏz?ba.`}z6+ W 1>f'l $8G1vr9!8 _`.bf[?;\?#J4VV)0>â u:2ybscNȊ]pRYg݆r9I T܂5g8wrۛ'gZ PX("ؽ TQ$?; 7jm` Wa-ɡs6~N BdiSD;;N .|v:+EH 5x_Y8L߲8:哲Kyi.mHcczM"kX}%)lf Xƞ\R5h\}].t݌I$ Y%7a'`z$_"Jc={q<&&NjS(sOhw{nf<.a8 G3]kPw(^e<*bsBE:S ǭUpwF|O3f> 5Loy`Q9n8'O>xu:p> uLG"H F?{/ -ÃdOaA`ǥ5\:놬 Խ: r 3`N1s402 PٯC&|kxAMtMT `'+T(Bdw ZMEra` I+*>#Q/-dd: d ZN8 ҜAN O; 8r^'+)+YVFg@8>(>*\=C@! Ray>ji b1A!.r (%09e%2"JQg $\{Z du愄zIޱܟ>rrY!G]p`Ds+4T `˚] q݌jȧ1((Bc('9kN#fG tCܾYiNʰ*p;? Zk6\lߢ3b 5ԬZ@uŎ(m*T6IVÆa eA@)vPCmtBmdQh J!&Z7 hȳN|Ջ9HԚpCbD-_T%_wZXs2bt­}o^\=^~ߌ¬oյӆX@ɑЍ2.Kךu6@Wt`yR(9^w lD F eZвuuf>E9Kۨ:LGASl;4h ~9uRn.Q/r>6W:BGk'wjEfR'|^Ȉ7TXdEM7i?jcXRo4 tppF'=N:C #=Gy! 1mdjj:[kOSɀ4@s S4{"g1n gάƐ:և?Bw/Ǧ!_"*S>\M̃yjKCZlῪNgiVWEuJt|)jTIsl\0y%g^nd8k36K{,i}w2U˪|.mH\hf!zcu K~\:;ĵf)}^}V#Eΰ)r>$CT.qj0/XN2τ0l%H-ej3ZӎLr 3l{Ce짱C[ :Bسh}$R$5H-H4G3B,ݢ `jb"B: p1\R\{2 y4CKS;}w_5-YGIPS +u"`tO, f n }Tb$t31d)3-A~E1-(BU_x+>sלOKF]xI)}Nϐ_-dPWsUtf8{G69鱴_YķNd^6>[ O#Sub'q0:;OY7])z2N4jdގCmIwpH*oz:<4Ui3d2:CA-_v%\Urٖw7 M4aAGӋ12$Vkܞؑ ]H|n 7f#G1ͤ[BZ؄[q^C~FÃTrkЋLw1;phrVCKm͎O a̎&/G: F=*_zc^[n_A˟V6_FNWo]Umo\=0VκÓ X>LձBf*|^Z$prqƃ`(ߌX3yyg뎉or:T;}W~Hɡ@/~u?皻9ƙt}c$Kb*+AHO/)4PA`T[hYUŋxj :Mo;wa.D~$|ɚI}wN{n{ga;GO06~9T5FEZas.gewyᶂɐr+ɀs)W3ZȧC{ uU5Cͣ~ʌ,x ?Э4Y?Ui5`c#K ZϧxRU= ,>VD٨{7ZFqgorzn[h#mBh%+Z_Eq8:toс[++:×LxiDg( U.=&=H|Ό*B=C2Ҽ_|^ ՠOZʴonlBbB P['o'PYFw 6OE\ (rfc9ΠZn:WVӰ w8.JS`T6$C'Wq(6h%fIjnü Ov50^XnHPwp&ċ~' lTӋecyr1;&/.];:nRc/p@B'B5Qn*`w}m@2D TD(Y]>&F F xOe0jH`-RJNr$bje]e|C:D1y!_OdUsvJG5S(¿f&h8%V5bϼH#6#bR`qjb}/H{/33W~+d7lߜ.#V'9ùd 5gJt!6jӇUE#CK06kȭ΂wAn3 yB4uZsy^kBi첡afSūF!4#ZgkȈގv@13X_7DOAY1= }-2.wg_c iOy 'l==_c]OZndo/cZzwi,YaMϮ,0P5}jO#M~2Oƥ BqV]7I㵗a>DȴU Y6ؕ^,To(p'V@5K6{!=F:ΟYXN8ee7U q[|Nw .!ȶx 'oudH.rAVFr`#ΞEpkpL½;LR@=j;EƪBÉ/:vB-z6Gvȏ=xr|AϹLrf{̃~=b=V]zM6ZjowCfge 1 ^_.1ػH~s|Fbe-ϫf.6lxāRQ8󊏽(Asޗ+2o[x/᾵>]/oX=z$ĂWja'as?p=(b#!%{狈Αhl]fn1w䝩*OfM|X8W W1S3#)<%iGA]y]iXP?}/6Y8Q9: y0]Y(OwIaI:@W1DDr42!M= ,{H -q6Xr'nbn_)Am.B2"LPKjqx4r\@zN=xxFZN=gOϱ(@Yw>Ń'7,[ԟPtupu~#E}:]SD'^T[c-^9Nv4*A H\mJo<d{Á*>K|FˏS4+u}ؓҸ+m,BEtC["%m`%LmKhM5R ʕch@<*_zD-`SZ [s|P*B*ph*O* Body $a$aJ8P@8 Body Text 2$a$CJaJHO"H AC Level 1$ & F @&a$aJHO2H AC Level 2$ & F @&a$aJHOBH AC Level 3$ & F p@&a$aJHRH AC Level 4$ & F @ @&a$aJHbH AC Level 5$ & F @&a$aJHC@rH Body Text Indent0^`0].O. AC Body 2 ^.O. AC Body 3 p^p8&@8 Footnote ReferenceH*<< Footnote Text$a$CJaJ.O. AC Body 1 ^LOL AC Level 1 as heading (text)5,@, Header  9r &)@& Page Number, , Footer 9r >V@> FollowedHyperlink >*B* ph4t "& "& "& "& "& "& "& "& "& "& "& "& "& "& "& "& "& "&  l$C-6@KLT[Rcjn4t#1.     9CDEFGZ[\]^_`abcdefghijkmn3_      !"#$%&'(4>?@ABCDR  !ST^_PQrstjklS!Kh$P    o p !!####$$$$$$$$$$$$U&V&''q(r((())*****!+"+f+g+|,},,,-C-t-Z.//H0:111/20233*3+3N3O333+4,4V5W577889999N:O:z:{:::<<>>????@@@AACCEEGGIIIIKKKLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLJNKNyNzN_O`OPPQQRRSS#S$SeSfSSShTiTTTTTTTVVWWXX [ [[[[[[[[[[[[[[[[[[[[[[[[[[[[[[!]"]#]a]b]] ^:^^q`r`}`~`aaQcRcScTcbcccdceckclc%d&d'dpddd~ee:f;fffffggbhchPiQiiijjjjjjkkllnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnooLpMpxqyqss t t t ttttttttttttt$t0t1t5t00000000000000000000G0G0G0G0G0G0G0G0G0G@0G@0G0G0G@0G0G@0G0G0k0k0k0G0G000 0 0 0 0 0 0 0 0 0000000000000000000000000000000000000000(0(0040404040404040404(00000000000000000000000000000000000000000000000000000000000000000 00 00 00000000000000000000G000 00 00 00 0000000000G0t0t0t0t0t0t0t0t0t0t 0t 0t 0t 0t 0t 0t 0t 0t 0t 0t 0t 0t 0t0t0t0t0t0G0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0G0$0$0$0$0$0$0$ 0G0G 0G0G 0G0G 0G0G0G0G0G0G0G0G000( 0,( 0,( 0,( 0,( 0,( 0,( 0,( 0,( 0,( 0 ,( 0 ,(0,0,0,0,0,0,0,0,0, 0,0, 0,0, 0,0, 00* 0*0* 0*0* 0*0*0*0*0*0*0*0*0*0*0*0*0*0*0*0*0*0*0*00*0*0*0*0*0*0*0*0*0*0*0*0*0I0I0I0I0I0I0I0I0I0I0I0I0I0I0I0I0I0I0I0I0I0I0I0I0I0I0I0I0I0I0I0I0I0I0I0I0I0I0I0I0I0I0I0I0I0I0I0I0I0I0I0I0*0*0*0*0*0*0*0*0*0*0*0*0*0*0*0*0*0* 0*0* 0*0* 0*0* 0*0* 0*0*0*0*0*0*0*0*0*0*0*0*0*0*0*0*0*0*0*0*0*0*0*0*0*0*0*0*0*0*0*0*0*0*0*0*0*0*0*0*0*0*0*0*0*0*0*0*0 0F[ 0F[ 0F[0F[0F[0F[0F[0F[0F[0F[0F[0F[0F[@0F[@0F[0F[0F[0F[0F[0F[0F[0F[0F[0F[0F[0F[0F[0F[0F[0F[0F[0F[0F[0F[0F[0F[0F[0F[0F[0F[0F[0F[0F[0F[0F[0F[0F[0F[0F[00F[0F[0F[0F[0F[0F[0F[0F[0F[0F[0F[0F[0F[0F[0F[0F[0F[0F[0F[0F[0F[0F[0F[0F[0F[0F[0F[0F[0F[0F[0F[0F[0F[0F[0F[0F[0F[0F[0F[0F[0F[0F[0F[0F[0F[0F[0F[0F[0F[0F[0F[0F[0F[0F[0F[0F[0F[0F[0F[0F[0F[0F[0F[0F[0@00@0 _mP#=4x=BEGMRa_!'(.7{>OPPTZ_b%hnrrx4x>@ACDFHIJKLNOPQSTUVWXYZ[\]^_3x? )13N]_x2<PR h = f t 2 9 G m 4tXXXXXXXXXXXXXXXXX !!l,b$m'`^tüKm@0(  B S  ?4t commitback _Hlt59600227 _Hlt59600228 _Hlt59600360opaclarityaccounttranscomplgovreview  6 $L[Qcn5t@@@  7 $L[Qcn5t 23^_3QR h = u : G VY333388-B0Blltt!t$t/t2t5t 23^_3QR h = u : G VY33338899-B0Blltt!t$t/t2t5t win2kadmin C:\ccp-en.doc win2kadmin`C:\Documents and Settings\dolanm\Application Data\Microsoft\Word\AutoRecovery save of ccp-en.asd win2kadmin`C:\Documents and Settings\dolanm\Application Data\Microsoft\Word\AutoRecovery save of ccp-en.asd win2kadmin`C:\Documents and Settings\dolanm\Application Data\Microsoft\Word\AutoRecovery save of ccp-en.asd win2kadmin C:\ccp-en.doc win2kadmin C:\ccp-en.doc win2kadmin C:\ccp-en.doc win2kadmin`C:\Documents and Settings\dolanm\Application Data\Microsoft\Word\AutoRecovery save of ccp-en.asd win2kadmin$E:\en\CharitiesRegulation\ccp-en.docdefault$C:\web3\STTC\publications\ccp-en.doc :܎|sw._=JhHz`._s=Dl?W;#\ %ؕED-.._r[\1j&>Q z C A%x-A._z0?BT(b%{g"堦UhEl|үop\ =h m m ^m `OJQJo(h ==^=`OJQJo(vh   ^ `OJQJo(h ^`OJQJo(h ^`OJQJo(oh }}^}`OJQJo(h MM^M`OJQJo(h ^`OJQJo(oh !!^!`OJQJo(h ^`OJQJo(h ^`OJQJo(h pp^p`OJQJo(h @ @ ^@ `OJQJo(h ^`OJQJo(oh ^`OJQJo(h ^`OJQJo(h ^`OJQJo(oh PP^P`OJQJo(h m m ^m `OJQJo(h ==^=`OJQJo(vh   ^ `OJQJo(h ^`OJQJo(h ^`OJQJo(oh }}^}`OJQJo(h MM^M`OJQJo(h ^`OJQJo(oh !!^!`OJQJo(h ^`OJQJo(h ^`OJQJo(vh pp^p`OJQJo(h @ @ ^@ `OJQJo(h ^`OJQJo(oh ^`OJQJo(h ^`OJQJo(h ^`OJQJo(oh PP^P`OJQJo(h pp^p`OJQJo(h @ @ ^@ `OJQJo(oh ^`OJQJo(h ^`OJQJo(h ^`OJQJo(oh ^`OJQJo(h PP^P`OJQJo(h   ^ `OJQJo(oh ^`OJQJo(h ^`OJQJo(h ^`OJQJo(oh pp^p`OJQJo(h @ @ ^@ `OJQJo(h ^`OJQJo(oh ^`OJQJo(h ^`OJQJo(h ^`OJQJo(oh PP^P`OJQJo(hh^h`o(()^`o()tt^t`.DLD^D`L.  ^ `.  ^ `.L^`L.^`.TT^T`.$L$^$`L.h ^`OJQJo(h ^`OJQJo(vh pp^p`OJQJo(h @ @ ^@ `OJQJo(h ^`OJQJo(oh ^`OJQJo(h ^`OJQJo(h ^`OJQJo(oh PP^P`OJQJo(l^`lo(.^`.h$ $ ^$ `)@ @ ^@ `.^`.L^`L.^`.^`.PLP^P`L.0^`0o(0^`0o(.p0p^p`0o(..@ 0@ ^@ `0o(... xx^x`o( .... HH^H`o( ..... `^``o( ...... P`P^P``o(....... ^`o(........^`o(.^`.pLp^p`L.@ @ ^@ `.^`.L^`L.^`.^`.PLP^P`L.h ^`OJQJo(h ^`OJQJo(vh pp^p`OJQJo(h @ @ ^@ `OJQJo(h ^`OJQJo(oh ^`OJQJo(h ^`OJQJo(h ^`OJQJo(oh PP^P`OJQJo(h hh^h`OJQJo(h 88^8`OJQJo(oh ^`OJQJo(h   ^ `OJQJo(h   ^ `OJQJo(oh xx^x`OJQJo(h HH^H`OJQJo(h ^`OJQJo(oh ^`OJQJo(h ^`OJQJo(h pp^p`OJQJo(oh @ @ ^@ `OJQJo(h ^`OJQJo(h ^`OJQJo(oh ^`OJQJo(h ^`OJQJo(h PP^P`OJQJo(oh   ^ `OJQJo(h ^`OJQJo(h pp^p`OJQJo(oh @ @ ^@ `OJQJo(h ^`OJQJo(h ^`OJQJo(oh ^`OJQJo(h ^`OJQJo(h PP^P`OJQJo(oh   ^ `OJQJo(^`o(.^`.pLp^p`L.@ @ ^@ `.^`.L^`L.^`.^`.PLP^P`L.30^`056789:;<>*B*H*S*TXY(ph.30^`056789:;<>*B*H*S*TXY(ph.3p0p^p`056789:;<>*B*H*S*TXY(ph()3@ 0@ ^@ `056789:;<>*B*H*S*TXY(ph()30^`056789:;<>*B*H*S*TXY(ph()3^`56789:;<>*B*H*S*TXY(ph Not Defined3^`56789:;<>*B*H*S*TXY(ph Not Defined3^`56789:;<>*B*H*S*TXY(ph Not Defined3^`56789:;<>*B*H*S*TXY(ph Not Definedh m m ^m `OJQJo(h ==^=`OJQJo(vh   ^ `OJQJo(h ^`OJQJo(h ^`OJQJo(oh }}^}`OJQJo(h MM^M`OJQJo(h ^`OJQJo(oh !!^!`OJQJo( C A %lswz`-A.&> :op=z0?Br[\1{gW;#s=(bUhD-                                                      *                 "                                                                       @ԩd4t@@UnknownG:Times New Roman5Symbol3& :Arial;Wingdings?5 :Courier New"1hQ2Q2Ћw_1Y8du7 2Q ESTABLISHINGCRGAdefaultZOh+'0  4 @ L Xdlt| ESTABLISHINGoSTACRGALISRGARGANormalSdefault2faMicrosoft Word 9.0@@xBTvL@N@N_Z՜.+,D՜.+,< hp  CRGAo1u  ESTABLISHING Title 8@ _PID_HLINKSAlnb0http://www.revenue.ie/~v-(http://www.entemp.ie/cr/clrgrep2002.pdfT *http://www.lawsociety.ie/['http://www.pobail.ie/s;$http://www.pobail.ie/ac.doc !:http://www.taoiseach.gov.ie/viewitem.asp?id=2123&lang=ENG :http://www.taoiseach.gov.ie/viewitem.asp?id=2123&lang=ENG :http://www.taoiseach.gov.ie/viewitem.asp?id=1480&lang=ENGa{reviewgogovcompltranswb accountkj clarityopopa backgvcommit*4kDRCGA Logo.gif  !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`bcdefghijklmnopqrtuvwxyz{|}~Root Entry FcData a"1Tablesa}WordDocumentySummaryInformation(DocumentSummaryInformation8CompObjjObjectPoolcc  FMicrosoft Word Document MSWordDocWord.Document.89q