Commitment 13: Develop a Code of Practice for the Governance of Charities

Commitment 13: Develop a Code of Practice for the Governance of Charities

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To ensure charities, particularly those assisted by public funds, are held to the same high governance standards as other areas of public expenditure

Objective: Strengthen the corporate governance standards of charities in order to promote transparency, accountability and improve citizen trust in this important sector.

Status quo: In Ireland, billions of Euro are dispersed by the Government to charities to deliver services that in other jurisdictions are often delivered directly by the state. In recent years, a number of these bodies have been subject to investigations due to lax governance standards. The charities sector, through Charities Institute Ireland, has developed Fundraising Principles while the wider not-for-profit sector has developed The Governance Code, which is a voluntary governance code. DPER Circular (13/2014) ‘The Management of and Accountability for Grants from Exchequer Funds’ focuses primarily on accounting for funds.

Ambition: To develop appropriate, proportional, clear and supported standards of governance for charities, including areas such as financial governance, transparency, recruitment and tenure. These standards will deliver better outcomes for our society through better focused charities where volunteers, staff, service recipients and all other stakeholders will have a common point of reference for governance standards.

Lead implementing organisations: Charities Regulator.

Timeline: January 2017 to June 2018

Commitment 13:

Develop a Code of Practice for the Governance of Charities

OGP values

Governance, Anti-Corruption, Transparency

New or ongoing commitment


Lead implementation organisations

Charities Regulator

Other actors involved - government

All government departments that fund services via the charities sector

Verifiable and measurable milestones to fulfil the commitment

New or ongoing

Start date

End date

Conduct consultation with all stakeholders and develop first draft of a Code of Practice for the Governance of Charities


January 2017

September 2017

Seek feedback on the first draft and then publish finalised Code of Practice for the Governance of Charities


October 2017

March 2018

Work with charity sector representatives to design a structured, supported rollout process


April 2018

June 2018

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Commitment 13
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The existing Governance Code for the Community, Voluntary and Charitable sector
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