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F. Merge a charity into/with another charity

Merge a charity into/with another charity

Only relevant charity mergers will be entered on the online register of mergers.
A relevant charity merger is a specific term used in Section 161 of the Charities Act. It means:
a) a merger of two or more charities where one of them (the transferee) has transferred to it all of the property of the other charities (the transferors), each of which ceases to exist, or is to cease to exist, on or after the property transfer; or
b) a merger of two or more charities (transferors) where both or all cease to exist, or are to cease to exist, on or after the transfer of all of their property to a new charity (the transferee).
Has your charity and one or more other charities combined their assets and resources by transferring them to a new charity?

The Commission has produced guidance, available below, setting out the charity law requirements where a charity is considering a merger or facing closure. It also explains the processes that charities should use to notify the Commission of a merger of any charity or, where the charity is registered with the Commission, its closure. For further information go to our mergers and closures guidance.

Has your charity and one or more other charities dissolved and ceased to exist with a new charity established which must have charitable purposes similar to those of the original charities?

The Commission has produced guidance, available below, setting out the charity law requirements where a charity is considering a merger or facing closure. It also explains the processes that charities should use to notify the Commission of a merger of any charity or, where the charity is registered with the Commission, its closure. For further information go to our mergers and closures guidance.

Is your charity a registered Community Benefit Society amalgamating with one or more charitable registered Community Benefit Societies as one society?

The Commission has produced guidance, available below, setting out the charity law requirements where a charity is considering a merger or facing closure. It also explains the processes that charities should use to notify the Commission of a merger of any charity or, where the charity is registered with the Commission, its closure. For further information go to our Community Benefit Societies guidance.

Is your charity an unincorporated charity which has dissolved in order to incorporate as a charitable company? This is a merger because the existing unincorporated charity must create a new charitable company into which its assets and liabilities are transferred.
The Commission has produced guidance, available below, setting out the charity law requirements where a charity is considering a merger or facing closure. It also explains the processes that charities should use to notify the Commission of a merger of any charity or, where the charity is registered with the Commission, its closure. For further information go to our mergers and closures guidance.
Section G 

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