Dáil Éireann Debate, Tuesday - 14 July 2026
955. Deputy Ken O'Flynn asked the Minister for Rural and Community Development and the Gaeltacht the existing legal requirements, if any, for religious and charitable organisations to disclose the source of foreign funding; and whether his Department has considered introducing a foreign funding disclosure regime similar to those in place in other EU states. [53240/26]
View answer956. Deputy Ken O'Flynn asked the Minister for Rural and Community Development and the Gaeltacht whether any risk assessment has been conducted into foreign funding of religious or community organisations operating in the State; and if not, whether such an assessment is planned. [53241/26]
View answerI propose to take Questions Nos. 955 and 956 together.
The Charities Regulator, under the aegis of my Department, is the statutory body responsible for registering and regulating all of Ireland’s charities, with a mandate to promote good governance practice. While the Regulator is under the aegis of my Department, it is fully independent in the performance of its statutory functions.
I understand that a Foreign Funding Disclosure regime, as referred to in the Deputy's question, is a taxation issue and therefore a matter for Revenue.
Notwithstanding this, as part of the Annual Report which all charities are required to submit to the Regulator, information on total income from outside the state is sought, as well as countries to which finances are sent.
Furthermore, as part of the 2026 National Risk Assessment of Money Laundering, Terrorist Financing, and Proliferation Financing, the Regulator has committed to incorporating Terrorist Financing vulnerability into its charity risk assessment process.
All information received is used to inform the risk profile of individual charities.
