[7] The act made major changes to the registration of charities; it also empowered the regulator to investigate the affairs of any charitable organisation,[6] although some of these powers were only commenced later.

Approximately 8,000 organisations with CHY numbers were registered with the Revenue Commissioners by the time of the formation of the Charities Regulator.

The first chairperson was the chair of the Charity Committee of Chartered Accountants Ireland, Conor Woods, and the first chief executive was Úna Ní Dhubhghaill.

The board included at least two charity sector figures, Fergus Finlay of Barnardos and Ann Fitzgerald of Cork's Simon Community.

[16] The authority was eventually formally established 16 October 2014, when the Minister for Justice and Equality issued a ministerial commencement order.

Three specific charitable purposes are defined – relief of poverty, education and the advancement of religion, and the Charities Act (2009) details a dozen further examples under an "other community benefit" heading.

These include community welfare and development, integration of the disadvantaged, promotion of health and conflict resolution, protection of the environment and animals, and advancement of the arts and culture, heritage or science.

[30][31] Bodies to which the regulator can refer findings include the Garda Síochána, the Revenue Commissioners, the Director of Corporate Enforcement and the Competition Authority.