Skip to content

G. Become a charitable company

Become a charitable company

There may be a variety of reasons why an unincorporated body (association) takes the decision to become a corporate entity (company). Please note that his section relates only to the instance where an association becomes a company. It does not relate to the following:
• Where a Community Amateur Sports Clubs (CASCs) dissolves and re-establishes itself as a charitable company;
• The conversion of a Community Interest Company (CIC) to a charitable company;
Given the potential complexities involved, the Commission recommends that charities seek independent legal advice prior to beginning the process of incorporation.
Has the new company been established and registered at Companies House?

A new company will need to be set up and registered at Companies House. The Commission recommends using our model articles of association as the governing document for the new company which can be accessed using the following link: model governing documents. The company is required to be established with charitable purposes which are the same as, or at least substantially similar to, all of the purposes of the current association.

Has the new company submitted an expression of intent form to the Commission?

Submit an Expression of Intent form to the Commission for the company.

If the association is already a registered charity, charity trustees should state on the Expression of Intent form that there are special circumstances i.e. that the association is incorporating. The Commission will take any special circumstances into account when considering whether to call the company forward to register earlier.

Do the association and the company have one or more common charity trustees?

Commission consent is not required. The association can either close or transfer its assets to the company or merge. For further information go to our mergers and closures guidance.

Save