Charity and charity Institute (CAI) is the official charity of the Irish Institute of Social Services (IIS), the official non-profit charitable organisation of the State of Ireland.
It provides the State’s social services to people living in poverty, under the auspices of the IIS Charity Code.
CAI operates a number of different organisations, some of which are not run by a charity organisation but are funded by the State through their own charitable contributions.
Charity Institute is not a recognised charity organisation by the Charity Commission and is not included in the Department of Social Protection’s definition of a charity.
Charity institutes operate through their non-government charitable bodies, such as the National Trust, the Irish National Institute of Osteopathic Medicine (INIM), the Irish Medical Association (IMA) and the Irish Hospitals Association (IHSA).
These non-commercial bodies are not recognised by the charity regulations as charities and therefore cannot contribute to CAI’s funding.
Charity Institutions in Ireland Charity Institutes have different objectives and different requirements than charities.
Charity Institutes are not required to pay taxes and do not have to report to the Department for the Revenue (DfR).
They are not subject to the Charities Act as defined by the Irish Charities Commission (ICC).
However, they must comply with regulations from the Charity Regulator and must register with the DfR.
The Charity Regulators guidelines on how to register charities can be found on their website.
In 2018, the DfsR began publishing guidance on how charities should register their activities and ensure compliance with the Charity Code of Conduct.
The guidelines have been adopted by the DFSR and published as the Charity Registration Manual.
CAIs are registered as charities by the Minister for the Arts, Heritage, Local Government and Social Protection.
The DfS has published a guide on how CAIs register with it.
The Minister for Social Protection and Government Procurement publishes a list of organisations that CAIs have registered with.
For further information on registering charities with the Government, see the Charitable Registration Guide to the Charity Register.
Charity and Charity Institute of Ireland Charity and CAI are separate organisations, although they share some common functions.
The Department of Health and Social Services runs CAI, which manages the organisation.
CAi manages its own operations, such is its independence.
It also manages and supports the IESSA and other charitable institutions.
Charity IIS manages the IBS, a non-governmental organisation that runs the IISC, the charity institute of the National Health Service (NHS).
The IIS operates a range of non-profits, including the Irish Institutes of Social Work, the National Association for the Care of People with Mental Illnesses (NACOPMI), the Medical Aid Society (MAC) and a number that operate through the Irish Society of Health Practitioners (ISHP).
CAI has been a registered charity since 2010.
Its charitable activities have been governed by the Code of Charity and its charitable status was recognised in 2013.
The CAI Charity Code defines the charity’s charitable status and is updated annually by the CAI.
CAII runs several charities and also has several non-legislative organisations that operate under its charter, the Code.
All of these non-charitable organisations are registered by CAI under its Code of Ethics.
CAIC is the Government-financed organisation of CAI and has its own charitable status.
CAIB, CAIP, and the IIC have all been registered as charitable organisations since 2016.
CAIF is a charitable foundation registered under the Charity Act and is administered by CAIB.
Its charity status is recognised by CAIC and is registered in 2018.
The Charities Register website provides details on charities registered by the Government.
CAIP is the non-registration organisation of CIA, a charitable body that operates as a charity institute and that provides the charitable services to those living in need.
CAIO runs the CAIT, which is a non profit charitable body.
Its non-tax status is not recognised.
CAIR, CAIR Foundation, and CAIT Foundation are non-permanent charitable organisations registered under a separate charity code.
CAIT is registered as a non non-registered charity by the Department.
CAIA, CAI International, and The IIC all operate non-exempt charitable bodies under the Charity Codes.
CAIL has been an exempt charitable body since 2005.
In 2017, the Department established a list on charities with charitable status under the Code to help the public identify non-compliance.
In 2019, the Charity Registry website updated the list to include the CAIBs, CAICs, and other non-residents organisations registered by organisations under the non government code.
The list was updated in 2017 to include those that operate non profit organisations.
In the past, non-resident organisations were required to register under the Non Government Code, but these organisations were