- The emergence of voluntary codes
- The Governance Code for Community and Voluntary Organisations in Ireland
- Statement of Guiding Principles for Fundraising
- Statement of Recommended Practice for Charities (“Charities SORP”)
- Other voluntary codes or standards
The emergence of voluntary codes
In recent years, nonprofits in Ireland have developed a number of voluntary codes as a means of promoting public confidence in their governance and operations.
In cooperation with the originating bodies for some of these codes, Benefacts provides evidence of the nonprofits that have stated they are complying with them. At present there are three voluntary codes or standards that are widely used within the sector, listed below.
Note that separately from these voluntary arrangements, the Department of Environment, Community and Local Government have issued a voluntary regulation code for approved housing bodies in Ireland, and the Health Services Executive has made it mandatory for health and social care organisations funded under Section 38 of the Health Act, 2004 to comply with the Code of Practice for the Governance of State Bodies.
The Governance Code for Community and Voluntary Organisations in Ireland
The Governance Code for Community and Voluntary Bodies was developed between 2009 and 2011 by the members of a working group drawn from sectoral and professional interests who consulted widely within the nonprofit sector and its stakeholders to produce a self-reported code for adoption by nonprofit organisations whether fully or partially voluntary or fully professionalised in their structure.
The implementation of the Governance Code is overseen by a voluntary monitoring group of sector leaders. This group has agreed to permit Benefacts to re-publish the up-to-date list of ~235 entities whose Boards have stated that that they are compliant with the Code.
Go to the Governance Code’s own website to see the list of ~800 organisations that are “on the journey to adoption”.
Statement of Guiding Principles for Fundraising
The Statement of Guiding Principles for Fundraising was originally prepared in 2007 following consultation with fundraising charities by ICTR.
The list of ~220 compliant charities that have signed up as being compliant charities is published here.
STATEMENT OF RECOMMENDED PRACTICE FOR CHARITIES (“CHARITIES SORP”)
The Statement of Recommended Practice for Charities applicable in the UK and Republic of Ireland is a financial reporting standard that has been developed by the accountancy standards authorities in cooperation with the UK’s SORP-making authorities, the Charity Commission and the Scottish Charity Regulator.
The use of Charities SORP is voluntary for charities in Ireland, although from 2015 its use has been mandated for health and social care bodies being funded by the Health Services Executive under Section 38 of the Health Act, 2004.
Benefacts indicates on their listing on benefacts.ie which charities have stated in their audited financial statements that they have prepared their accounts using Charities SORP.
Other voluntary codes or standards
Contact us if you would like to propose any other voluntary codes that should be included on benefacts.ie