Ireland CLG vs DAC
Legal Entity Comparison
Time of Update: 2026-03-31
CLG is a special type in Irish company law that allows companies to operate on a non-profit basis. This type of company is commonly used for charitable organizations, social groups, or other non-profit organizations. Their shareholders are referred to as members rather than shareholders, and their liability is limited to contributing €1 to the company when it makes a profit. This type of company does not need to appoint a statutory representative, nor do they require local residents to serve as directors or company secretaries. They also do not require capital verification, as they have no shareholders or share capital. CLG is a flexible legal entity that can provide a suitable operating structure for non-profit organizations.
Ireland Legal Entity Comparison
Ireland Legal Entity Comparison
Basic Information
CLG
DAC
Ownership:
Consolidated Ownership
Ownership:
Consolidated Ownership
Limited Liability:
Positive
Limited Liability:
Positive
Publicly Participates In Capital Market:
Negative
Publicly Participates In Capital Market:
Negative
Shareholder / Director / Secretary Requirements
CLG
DAC
Requirements For Shareholders:
No requirements
Requirements For Shareholders:
Up to 149 shareholders
Requirements For Directors ::
At least one
Requirements For Directors ::
At least one
Legal Representative Not Mandatory:
Positive
Legal Representative Not Mandatory:
Positive
Local Directors Not Mandatory:
Positive
Local Directors Not Mandatory:
Negative
Local Secretaries Not Mandatory:
Positive
Local Secretaries Not Mandatory:
Negative
Registered Capital Requirement
CLG
DAC
Minimum Registered Capital Requirement:
1 euro
Minimum Registered Capital Requirement:
1 Euro
Capital Injection Not Required:
Positive
Capital Injection Not Required:
Positive
Capital Injection Requirement:
This type of company has no shareholders or share capital. They are required to appoint members instead of shareholders, and these members are required to contribute 1 euro to the company in the event of the company's success. This company type is suitable for non-profit companies or non-governmental organizations.
Capital Injection Requirement:
N/A
Memo
CLG
DAC
Memo:
N/A
Memo:
This type of company may only operate its business according to the industry specified at the time of registration.
