Under the Charities Governance Code Charities have an obligation to identify all applicable laws

Under the Charities Governance Code, charities are required to identify all applicable laws and prepare a compliance report. I was wondering if you could help us understand what would be the level of granular details that need to be captured. Is it mere identification of laws or mapping our obligation with each section of the applicable legislation?

This question directly relates to Standard 4.2 of the Charities Governance Code under the principle of Exercising Control, which states:

"Find out the laws and regulatory requirements that are relevant to your charity and comply with them."

Charities, like all organisations, are expected to comply with all relevant legal and regulatory obligations. This includes but is not limited to data protection, employment and health & safety legislation.

In addition, charity trustees have specific responsibilities under the Charities Act 2009 & Charities (Amendment) Act 2024. Where the charity is also a company, trustees who act as company directors carry additional duties under the Companies Act 2014.

The expectation goes beyond simply identifying or listing the relevant legislation. Charities are advised to map their actual obligations under each applicable law or regulation. This means understanding what specific duties arise and how they apply to your charity’s activities and services.

For example:

• A charity providing social care services may need to comply with HIQA standards.
• A charity working with children may have obligations under Tusla guidelines.
• An animal welfare charity must include the Animal Health and Welfare Act 2013.
• Charities that fundraise from the public must follow the Charities Regulator’s Guidelines for Charitable Organisations on Fundraising from the Public.

To help you get started, here’s a useful three-part approach:

1. Identify applicable legislation and regulation 

Start by identifying all relevant legal and regulatory frameworks and think beyond the charity sector.

2. Conduct a gap analysis

For each law or regulation, break down the obligations that are relevant to your charity. Then assess whether your organisation currently complies with each requirement. This analysis should be detailed enough to show what’s in place, what’s missing, and why.

3. Maintain evidence and follow-up
Keep a record of your compliance analysis. This includes:

• Documenting the obligations and your status against each
• Developing action plans for any compliance gaps
• Reporting progress to your senior management team or board
• Reviewing this information periodically to keep it up to date

The Governance Code Compliance Record Form, which each charity must complete annually and approve at board level, is where this work comes together. It serves as the key evidence that your charity is taking a structured, thoughtful approach to legal and regulatory compliance.