Charities Amendment Act
Changes likely to be introduced by the Charities Regulatory Authority during 2026
A summary of changes likely to be introduced by the Charities Regulatory Authority (CRA) during 2026 are listed below. Charities should familiarise themselves with the changes and what actions are required.
- Plan and check CRA guidelines
- Watch out for updates from the CRA
- Sign up for CRA ezine and follow them on social media
Notification Requirements
- Public Register must be kept up to date
- Appointments & Resignations of Trustees
- Advise CRA where Charity proposes to wind up / cease operations
Action – check public register is accurate, if charity is a CLG, ensure appointment/resignation dates match dates filed with the Companies Registration Office
Details of Trustees to be provided
- Name, address, email & phone number
- Documentary proof of address
- Declaration Trustee is not disqualified
Action – CRA will be updating their Trustee forms and portal to accommodate the change
Charity’s Constitution
- Charity Constitution will be published on the CRA website
- CRA will not be publishing Constitutions immediately. They will allow charities time to review and provide them with the most up-to-date copy
- Charities will be requested to submit current Constitutions
Action – check your Constitution complies with the requirements of the Charities Act
Offence not to Notify the Charites Regulatory
- Failure to notify the CRA is an offence
Action – Ensure you know your charities reporting and notification requirements, and that they are embedded in internal processes
Minimum Number of Trustees – Section 54A
- Minimum three Trustees
- Majority of Trustees must be resident in the State, EEA or UK
- Connected relatives cannot make up a majority of Trustees
Action – Ensure you have appointed the minimum number of trustees
Connected Relatives
Who is:
- Child, step child parent, step parent, brother, sister, spouse, civil partner, cohabitant, grandparent, grandchild or child of a civil partner or cohabitant
- Husband, wife, neighbour as Trustees: not permitted
- Husband, wife, neighbours who are not in the category of connected relative on Board: permitted
Is not:
- Aunt, uncle, cousin, brother/sister-in-law
Action – Ensure you know connected relationship status on the Board and address if necessary
Register of Members section 54D
- A CLG: A “member” is defined by s.168 Companies Act
- An Association: A “member” is anyone entitled to appoint, nominate or vote for the appointment of a trustee
- Charities must keep Register of Members: name and address of each member, date they become a member and date membership ceased
Action – Check Register of Members is up to date, restore/generate if not in place.
Charity Communications – Section 45(7)
Charities will be required to include the following on all public documents and publications:
- That it is registered (current)
- Its name of the CRA Register (may differ from trading name)
- Registration Number (RCN)
Requirements apply to all public documents and publications including on TV or online:
- Advertising (printed, tv and digital)
- Fundraising and promotional materials such as leaflets, buckets etc
- Website
- Social channels (including bio or profile description)
- Stationery
Action – ensure everyone who produces charities communications know the requirements and make changes when producing new campaigns or materials
New Offences
- Failure to notify/update details on the CRA Register
- Failure to update Trustees on the Registers
- If a person (including a charity trustee) knowingly or recklessly provides false or misleading information relating to any charity’s registration to the Charity Regulator.
- Disqualification from acting as a trustee
- Clarifications re bankruptcy and insolvency (current only)
- Addition of conviction of summary offence under the Charities Act
- g. failing to comply with statutory direction to provide information, failing to file an Annual Report, failing to keep proper books and records as required under the Charities Act.
