Nonprofit governance and disclosures
Various governance standards and codes apply to nonprofits in Ireland.
Nonprofits must legally comply with any regulations relevant to companies, charities and other organisation types: read more
| Organisation type | Regulator/ code giver | Code | Enforcement |
| Charities | Charities Regulatory Authority | Charities Governance Code | Mandatory for all charities from 2020 |
| Charities | Charities Regulatory Authority | Guidance for fundraising charities | Voluntary |
| Governing bodies for sport | Sport Ireland | Governance Code for Sport | Mandatory for sports bodies that wish to receive funding from Sport Ireland |
| Universities | Higher Education Authority | Code of Practice for the Governance of Third Level Institutions | Mandatory |
| Housing | Housing Agency | Voluntary Regulation Code | Housing Agency funding dependent on compliance |
| Major state-funded nonprofits (including Section 38 bodies and Benefacts) | Department of Public Expenditure and Reform | Code of Practice for the Governance of State Bodies | By agreement between certain funders and nonprofits receiving State funds |
Source: Benefacts
Last updated 21 May 2020
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