Legal Status

Irish law gives adults ‘legal status’; it recognises individuals in the legal system and offers them a certain amount of legal protection. However, it does not recognise a group of people as having legal status if they do not have a formal legal structure. This means that each of the individuals who make up the group have full legal liability if something goes wrong.

The process of ‘incorporation’ confers a separate legal status on a group, which means the liability of the individuals is limited and the group can commit legal undertakings, such as entering into contracts. Normally groups will start up in a small and informal way and if they grow, they tend to seek a legal structure (or ‘personality’ as it is increasingly referred to) for the group. Incorporation though may not be the most appropriate step so you would be advised to evaluate your options before making a decision. 

The following table outlines the different structures that are available to a group:

	Unincorporated			Incorporated
Organisational structure	Unincorporated assocation	Trust	Benevolent society	Company limited by guarantee	Industrial and provident society
Legal personality	No	No	No	Yes	Yes
Governing document	Constitution	Deed of trust	Rules	Memorandum and articles of association	Rules
Relevant statutory body	None apart from Revenue Commissioners if a charity	Commissioners for Charitable Donations and Bequests in Ireland	Registrar of Friendly Societies	Companies Registration Office and Office of the Director of Corporate Enforcement	Registrar of Friendly Societies