Key Implications of the CRA Strategy for Charities & Recommended Actions
The Charity Regulator’s new Strategy 2025–2027 sets out a vision for a “thriving, trusted charity sector in Ireland”. Shaped by the Charities (Amendment) Act and sector-wide consultation the Strategy signals significant changes in governance, reporting, and stakeholder engagement.
The Strategy indicates further progression for the sector regarding its public visibility and therefore its ability to engender public trust. Adhering to their governance obligations, in line with both the Charities Amendment Act and The Charity Regulator’s new Strategy 2025–2027, will undoubtedly assure charities of greater transparency and accountability, and therefore greater credibility. Good governance will also enhance efficiency and efficacy.
Key Implications & Recommended Actions –
1. Regulatory Approach
- New baseline governance guidance and case studies for trustees will be available from mid-2025, with ongoing updates to 2027.
- A “traffic light” system annual reporting will be in play from Q2 2025, which will mean both increased scrutiny and transparency for registered charities.
- Revised regulatory strategy will also be published by mid-2025.
Recommended actions for charities:
- Review and update your governance resources in line with this
- Create and monitor a relevant regulatory timeline for your organisation.
2. The Register
- The Register will be positioned and promoted as the ‘single authoritative source for charity information’.
- All inactive charities to be removed by end-2027.
- New Data Hub to launch by end-2025.
Recommended actions for charities:
- Review and update your information on the Register
- Assign responsibility for the Register
- Conduct regular Register checks for data and report accuracy
- Schedule updates
- Include links to the Register on their website and marketing materials
3. Stakeholder Engagement
- Proactive engagement with advisory firms and representative groups.
- Information campaigns and frameworks for engagement.
Recommended actions for charities:
- Continuously visit the Regulator website for updates
- Ensure your organization is on all valid mailing lists
- Pro-actively engage with representative groups on this subject
- Stay informed of regulatory changes.
4. Organisational Capability
- Investment in digital transformation (new platform by 2027).
- Streamlined statutory decisions and internal review.
Recommended actions for charities:
- Engage with the Regulator’s stakeholder initiatives and Data Hub once live.
Charities Amendment Act
Aspects of the Charities Amendment Act already introduced that charities should be aware of include:
- The introduction of a new charitable purpose, the protection of human rights;
- Refining the definition of “charitable trustee” to exclude company secretaries, unless they are also directors or shadow directors;
- Increasing the maximum threshold for the requirement to submit audited accounts; and
- Clarifications regarding agreements with trustees.
How 2into3 Advisory can help
- Ensure clients meet their current compliance obligations by reviewing clients records, reports and the information on the Register to ensure that it is current, correct and complaint.
- Enable clients to meet new compliance requirements, especially the “traffic light” system by updating client governance and reporting processes to align with new guidance and the traffic light system.
- Support clients to meet future regulatory changes by creating a regulatory timeline to monitor and advise on the trajectory of regulation.
- Ensure clients’ filings are accurate and timely to avoid negative public ratings by following a schedule of check-ins and content audits.
- Facilitate engagement with the Regulator by engaging with the Regulator’s stakeholder initiatives & encouraging participation and monitoring the rollout of the Data Hub and digital platform for opportunities in reporting and benchmarking.
