If your charity is registered with the Charities Regulator and has a year end of 31 December, you have an important deadline approaching. All Irish charities are required to complete an annual report and submit it to the Charities Regulator within 10 months of each financial year end. We outline the information required to be submitted in the annual report and the deadlines that charities need to be aware of.

The Charities Act 2009 requires all charities to file an annual report with the Charities Regulator every year. In anticipation of the second annual deadline we explain exactly what is expected of charities.

Who is required to file an annual report?

All existing charities registered with the Charities Regulator must file an annual report every year.

What information is required for the annual report?

Charities are required to provide a detailed set of responses to the Charities Regulator including information on:

  • the activities carried out by the charity during the year;
  • the direct beneficiaries of the charity during the year;
  • any direct services provided to individuals and the fees charged for such services or, if no fee is charged, the method of selecting who will benefit from the services;
  • the average number of employees and volunteers working for the charity;
  • any voluntary codes that the charity has signed up to;
  • details of the charity’s income and expenditure during the year; and
  • a copy of the charity’s financial statements.

What form does the annual report take?

Each charity should already have set up an online account via the Charities Regulator web portal, accessed here. The annual report takes the form of an online questionnaire, which is completed by ticking the boxes that apply to your charity and typing in the answers to the questions asked. You should submit your annual report online when you are satisfied that all questions have been correctly answered.

Deadlines for submission

The annual report must be filed no later than 10 months after each financial year end. Many charities have a financial year end of 31 December and for these charities the next annual report deadline is 31 October 2016. Please note that this could be the case even if you submitted your last annual report in April 2016, as that deadline had been extended from 31 October 2015.

The deadline will depend on when the charity’s financial year end occurs. See below to check your exact annual report deadline.

All registered charities should receive an email from the Charities Regulator 6-10 weeks before their annual reporting deadline. However, even if you do not receive this email, you are required to complete your annual report and should take steps to do so.

How we can help

If your charity requires assistance meeting its legal annual reporting obligations, we would be pleased to file your annual report for you or simply to guide you through the process. Failure to file an annual report is an offence, for which charity trustees are liable. Therefore, please ensure that you are up to date with the filing deadline for your charity.

If you would like assistance, please contact a member of our Charity Law & Not-for-Profit team. 

Financial Year End

Annual Reporting Deadline

31 October 2015

31 August 2016 and annually thereafter

30 November 2015

30 September 2016 and annually thereafter

31 December 2015

31 October 2016 and annually thereafter

31 January 2016

30 November 2016 and annually thereafter

28 February 2016

31 December 2016 and annually thereafter

31 March 2016

31 January 2017 and annually thereafter

30 April 2016

29 February 2017 and annually thereafter

31 May 2016

31 March 2017 and annually thereafter

30 June 2016

30 April 2017 and annually thereafter

31 July 2016

31 May 2017 and annually thereafter

31 August 2016

30 June 2017 and annually thereafter

30 September 2016

31 July 2017 and annually thereafter