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In common with many nations, Ireland has been subject to a perennial cycle of statutory and non-statutory regulation of the non-profit sector. One can identify with ease the major waves of statutory regulation that occurred in 1844, 1961 and 2009 respectively with the gap between regulatory bouts shortening in each successive wave. The stated purpose of these statutes remains remarkably consistent and aligned, implying either the continuation of a clear policy objective or a marked failure to attain the goal on the previous occasion such that the task must be tackled de novo.

The means by which a society regulates social behavior is shaped by many factors deriving from its history, culture, political system, and economic circumstances. New regulatory measures often arise as conditions allow, as a political response to public pressure often amplified through the public media.