The Charities governance code

What is the Charities Governance code?

The Charities Governance Code is a guide of best practices created by the Charities Regulator. It helps Irish charities operate in a responsible and transparent way.

All registered charities are encouraged to follow the code, and you must declare your compliance in your Annual Return to the Regulator. Following the Code shows your commitment to good governance. It also builds public trust and lowers risk.

Why it matters

Strong governance is the foundation of a healthy nonprofit. It ensures your organisation:

  • Delivers on its charitable purpose effectively and ethically.
  • Complies with legal and financial obligations
  • Earns confidence from your stakeholders such as funders, donors, and the public
  • Supports trustees, volunteers and staff with clear roles, processes, and accountability.

Implementing the Code isn’t just about ticking boxes—it’s about creating a culture of integrity and continuous improvement.

Benefits of compliance with the Code

  • Improved decision-making and accountability.
  • Greater transparency for stakeholders.
  • Enhanced reputation and trust with funders and the public.
  • Reduced risk of governance failures and compliance breaches.
  • Clear framework for trustee roles and responsibilities.

The Six Core Principles

Advancing Charitable Purpose

 Ensuring all activities clearly align with your charity’s mission.

Behaving with Integrity

 Operating ethically, transparently, and in full compliance with regulations.

Leading People

 Trustees providing strong oversight; staff and volunteers are supported effectively.

Exercising Control

Robust systems and processes, such as financial management and risk management

Working Effectively

Functioning efficiently and collaboratively

Being Accountable & Transparent

Being open and clear about how you operate and what you do

Note

Each core principle has a number of supporting standards which your charity should meet to ensure compliance with the code

Implementing the Code

Support and resources

Charities Governance Code Toolkit

An excellent resource for charities – it includes detailed guidance on the code including sample compliance documents and templates

Governance code

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