Ireland
Source of information
Philanthropy Ireland
Definition

There is no one legal form for foundations in Ireland, and the form that any particular foundation can take is not prescribed in law. They are most likely to be companies limited by guarantee (without share capital) and operate within the framework of the Companies Acts. Alternatively they can be set up as a Charitable Trust, established by a trust deed and subject to trust law.

Number of foundations

Approx. 40 public-benefit grant-making foundations (2015)

Pool of assets

Approx. €725 million (2014 - Source: Philanthropy Ireland Analysis)

Total expenditure

Approx. €119 million (2014 - Source: Philanthropy Ireland Analysis)

More on the sector

Philanthropy Ireland www.philanthropy.ie

ICTR – Tax & Regulatory Reform www.ictr.ie

Benefacts – Database of Irish Non-Profits www.benefacts.ie

Charity Regulatory Authority  www.charitiesregulatoryauthority.ie

Further reading
EUFORI STUDY : European Foundations for Research and Innovation : Ireland Country Report, European Union, 2015
Report on the Philanthropy and Fundraising, Ireland : Irish Forum on Philanthropy and Fundraising, May 2012
Charitable Fundraising in an Economic Downturn, The Centre for Nonprofit Management, Trinity College, 2009
Foundations in Ireland: Identity, Roles and Relationships, Centre for Nonprofit Management, 2004