The Corporate Trustee

What is the GAA Corporate Trustee?

The GAA Corporate Trustee is a dedicated legal trust company established by the GAA. Its sole purpose is to hold property on behalf of GAA clubs and units, replacing the need for local individuals to act as trustees.

• The GAA have established a Corporate Trust Company Registered in Croke Park for units in the 26 Counties. This Company is called “Iontaobhas Corparáideach Chumann Lúthchleas Gael cuideachta faoi Theorainn Ráthaíochta” (ICCLG)
• The GAA have established a Corporate Trust Company Registered in the Ulster GAA offices in Armagh for units in the 6 Counties. This Company is called “GAA Property Trustee Company LTD”

Why Is a Change Required?

From 31st December 2025, all individual Provincial Trustees will retire and can no longer sign legal or financial documents for clubs (e.g. leases, sales, loans, grant agreements).

To maintain compliance and ensure your club’s property is correctly registered, you must update your trustee structure if it doesn’t meet GAA standards.

Your Club’s Trustee Options:

• Option 1: 3 Local Individuals & Corporate Trustee (Signing on behalf of your County & Province)

• Option 2 (Recommended): Full Corporate Trustee Model

Why Choose the Sole Corporate Trustee Option (Option 2)?

✅ Simplifies Legal Ownership
No need to update title deeds when trustees die, retire, or resign.

✅ Lower Long-Term Costs
Avoids repeated legal fees and paperwork with every change of trustee.

✅ Protects Individuals
No personal names listed on public court or legal records.

✅ Streamlines Compliance
Eases obligations under Anti-Money Laundering (AML) rules – no need to gather personal info for multiple individuals.

✅ €1,000 Grant Available
Clubs that adopt the Corporate Trustee as sole trustee and complete the transfer process are eligible for a €1,000 grant.

Problems with the use of Individual Trustees

❌ Legal complexity in dealing with banks and funders.

❌ Death, incapacity or unavailability of individual trustees.

❌ Trustees may be uncooperative despite being legally bound to follow the Club’s directive.

❌ Legal costs and administration each time a trustee changes.

❌ Deeds must be updated per property and per change.

❌ Delays drawing down Grant funding.

How to Transition to the Corporate Trustee

Step-by-step process for Clubs:

1. Executive Committee Nomination
   Decide to appoint the GAA Corporate Trustee - either alone (Option 2) or with locals (Option 1).
2. Inform Current Trustees
   Let them know their legal interest will be transferred to the Trust Company.
3. Hold a General Meeting (AGM/EGM)
   Club members must approve the change.
4. Appoint a Solicitor (Templates included in the Pack)

The Solicitor will:

• Update the draft title Deed of Transfer and Declaration of Trust using templates provided.
• Communicate with financial institutions and legal stakeholders if there are any charges on the folios being updated.
• Documents given to the club to get existing Trustees to sign. (If an existing Trustee is deceased then a Death Cert is required)

5. Club Administration

Local Trustees and the Corporate Trustee sign documentation and return to the Club solicitor.

6. Registration of Transfer

Solicitor must Lodge documents with Tailte Éireann when signed. (Ensure your club is listed for Sports Body Tax Exemption to avoid Stamp Duty).

7. Claim Your Grant

When the solicitor has confirmed that the transfer has been registered with Tailte Éireann please claim your €1,000 grant here: https://forms.office.com/r/73tx5im0tL

Want to Learn More or Begin the Process?

Please contact: nationalfinance@gaa.ie

📅 Deadline for Individual Provincial Trustees signing documents on behalf of your club: 31st December 2025

Don’t wait – failure to update may:

• Block your access to loans and grant funding.
• Delay or cancel lease/sale agreements.

The Corporate Trustee only act ‘For and Behalf’ of the Club. They cannot act without instruction from the club.