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28 Higher education institutions receiving block grants from the Higher Education Authority, and 38 hospitals or social care providers are referred to as “Section 38” providers. This is because Section 38 of the 2004 Health Act permits the Health Services Executive to enter into binding contractual agreements with bodies to provide services to the public on its behalf.

Universities and hospitals are nonprofits, but many of them pay their employees as though they were public servants.

Benefacts acquires detailed data on 25 S.38 bodies from the Companies Registration Office.  There is no regulatory or other public source of financial statements for unincorporated charities which file accounts each year with the Charities Regulator.

Not all nonprofits – even the very largest – provide data about the remuneration of higher-paid employees, even though this is a mandatory disclosure for companies.


Last updated 21 May 2020