The Practice

Arthur Cox has a long history of involvement in the community and voluntary sector in general, and with charities in particular.

Our core Charity Law Group comprises five solicitors from a variety of disciplines. They are assisted by other relevant specialists from our Real EstateEmployment and Industrial  RelationsPensionsTechnology and InnovationIntellectual PropertyTaxLitigation and Dispute Resolution and Corporate and M&A Groups.


We provide advice in relation to:

  • Establishment of charities
  • Changes to legal structures/re-organisations
  • The role of trustees/directors and governance issues
  • Applications to the Charities Regulatory Authority
  • Tax advice including applications for tax exemptions
  • Advice on the acquisition, disposal and maintenance of property; licence applications
  • Other fundraising queries


Arthur Cox has considerable experience obtained over many years. We act for a number of Irish charities and a number of our partners and assistants participate at board level with significant charitable bodies. As a result, we are aware of many of the practical issues which face charities ranging from day to day practical issues to technical issues such as trust questions, dealing with the Revenue, or considering the manner in which to become established.

Philip Smith is the partner who coordinates the Arthur Cox Charity Law team. Philip was a contributor to the Irish Law Society’s report “Charity Law: A Case for Reform”. He is also a member of the UK Charity Law Association.

Arthur Cox is a sustaining member of the Dublin chapter of the European Association of Planned Giving.

For information about the firm’s own charitable activities, please click here.