Ms Madeleine Delaney:

Possibly 10% are inactive. We have been running a targeted initiative on annual reporting compliance, because it is a basic requirement and organisations should be doing it. We have found a cohort that is effectively inactive. At least this gives us a way to identify them, although it is by literally writing letters, following up and then removing them from the register. A total of 257 or 4% of charities have no income whatsoever. A further 30% have less than €100,000 per year.