How to Set Up a Charity (CLG) in Ireland: 2026 Guide

Last updated 9 October 2026. General information only, not legal advice.

Thinking of setting up a charity in Ireland? Turning a good cause into a properly constituted charity takes more than goodwill — it means choosing the right legal structure, registering with the right bodies and putting solid governance in place from day one. Most Irish charities are set up as a Company Limited by Guarantee (CLG). This 2026 guide walks you through the steps, from incorporation to charitable status and tax exemption, in plain English.

Why a Company Limited by Guarantee (CLG)?

A CLG is a separate legal entity registered with the Companies Registration Office (CRO) under Part 18 of the Companies Act 2014. It has no share capital; instead its members “guarantee” a nominal amount (often €1) if the company is wound up. The big advantage is limited liability for the people running it, plus a recognisable, accountable structure that funders, banks and the public trust. A CLG needs at least two directors and a company secretary, and its name must end in “Company Limited by Guarantee” (or the Irish equivalent).

Step 1: Define your charitable purpose

Under the Charities Act 2009, an organisation only qualifies as a charity if it exists for a charitable purpose that is of public benefit. The recognised categories are the prevention or relief of poverty or economic hardship, the advancement of education, the advancement of religion, and any other purpose beneficial to the community. Your governing document must set this out clearly, because the Charities Regulator will assess your objects against these categories.

Step 2: Incorporate the CLG at the CRO

You prepare a constitution containing a charitable “main objects” clause, an income-and-property clause (profits must be applied to the charity’s purpose, not distributed to members) and a winding-up clause. You then file the incorporation documents with the CRO. Incorporation typically takes around two to four weeks (indicative only; timing varies). Getting the constitution right at this stage matters, because the Charities Regulator and Revenue will both scrutinise it.

Step 3: Register with the Charities Regulator

Every organisation carrying out charitable activities in Ireland must register with the Charities Regulator. You apply through the Regulator’s online system, providing details of your purpose, activities, finances and trustees. If approved, you are awarded charitable status, given a Registered Charity Number (RCN) and listed on the public Register of Charities. This stage is more detailed and can take several months (indicative only; timing varies), so build it into your timeline.

Step 4: Apply to Revenue for charitable tax exemption

Charitable status is separate from tax exemption. To access reliefs such as exemption from income tax and certain other taxes, you apply to Revenue for a charitable tax exemption, which comes with a CHY number. Revenue will want to see your governing document and evidence that your funds are applied solely for charitable purposes.

What Revenue looks for before granting tax exemption

Revenue’s guidance on applying for charitable tax exemption lists three requirements: your charity must be registered with the Charities Regulator, registered for tax with Revenue (using Form TR2 for a company) and registered for the Revenue Online Service (ROS). The application itself is submitted through ROS. Most charities must attach their latest financial accounts or financial plans, a statement of their activities and plans, and a copy of their constitution as approved by the Charities Regulator. That constitution must include Revenue’s standard clauses for companies. Revenue confirms approval in writing, and the exemption applies only from the date it is granted. Source: Revenue, “How to apply for charitable tax exemption” (revenue.ie).

Your duties as a charity trustee

The directors of a charitable CLG are also its charity trustees. They are legally responsible for making sure the charity is well run, meets its obligations and advances its purpose. Trustees of a company should also understand their company-law exposure (see our guide to directors’ personal liability). Trustees must act in good faith, honestly and responsibly, and in the best interests of the charity. Certain people are disqualified from acting as trustees, including undischarged bankrupts and those disqualified from acting as company directors. The Charities Governance Code sets the standard, and following it — including having an adequate number of trustees (at least three is recommended) — is expected of every registered charity.

Ongoing compliance

Registration is the beginning, not the end. Every registered charity must file an annual report with the Charities Regulator within 10 months of its financial year end, keep proper books, and continue to comply with the Charities Governance Code and company law, including filing your company’s annual return with the CRO (see our annual return filing guide). Failure to file on time can lead to enforcement action.

How long does it all take?

As an indicative estimate only, allow six to twelve months from initial planning to being fully operational with charitable status and tax exemption in place. Doing the groundwork properly — especially the constitution and governance documents — saves costly delays later.

Getting it right from the start

The paperwork is where most new charities get stuck. Our self-complete document templates can help with the paperwork (this site is not a solicitor’s practice and does not give legal advice): see our Charity Company (CLG) Setup Pack, Charities Regulator registration support, and Charities Governance Code compliance pack. You can also explore everything on our Charity & Non-Profit page.

Frequently asked questions

Do I have to register with both the CRO and the Charities Regulator?

Yes. The CRO incorporates your company; the Charities Regulator grants charitable status. They are separate registrations with separate requirements, and you generally incorporate first.

How many trustees do I need?

A charitable CLG needs at least two directors as a matter of company law, but good governance practice generally favours a board of three or more charity trustees (check the Charities Governance Code and the Charities Regulator’s guidance). More is often better for spreading responsibility.

Is charitable status the same as tax exemption?

No. Being registered as a charity does not automatically exempt you from tax. You must apply separately to Revenue for a charitable tax exemption (CHY number).

Can I apply for charitable tax exemption before I am registered with the Charities Regulator?

Revenue’s guidance lists registration with the Charities Regulator as one of the requirements for charitable tax exemption, alongside tax registration and ROS registration. It also asks for a constitution approved by the Charities Regulator, so plan the two applications together.

When is a charity’s annual report due?

Under section 52 of the Charities Act 2009, the annual report is due within 10 months after the end of the financial year, or a longer period if the Charities Regulator specifies one. For a 31 December year end, that is 31 October of the following year. This is separate from the annual return a company files with the CRO.

What is the Charities Governance Code?

The Charities Regulator describes the Code as the minimum standards to effectively manage and control a charity, built around six principles. Registered charities report on their compliance with it in their annual report.

Ready to start?

Setting up a charity is a rewarding but detailed process. Getting your structure, constitution and registrations right at the outset gives your cause the strongest possible foundation.

This article is general information only and is not legal advice. Every organisation is different. Please take advice from a regulated solicitor before acting. You can find one through the Law Society of Ireland’s Find a Solicitor directory, or join our no-fee solicitor service waiting list. This site is not a solicitor’s practice.