Use this form to notify the Commission of a relevant charity merger between two or three charities only. If the merger involves more than three organisations, please contact us. Before completing this form, please read our Mergers and closures guidance.
Under the Charities Act (Northern Ireland) 2008 a relevant charity merger is defined by section 161(4) as:
a) the merger of two or more charities where one receives all the property and the others cease to exist on or after the transfer.
b) the merger of two or more charities where 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 Commission will place the details of the merger on the register of mergers which can be viewed by the public.
Notification of a merger is voluntary unless there is a vesting declaration, in which case a charity is obliged to notify us. Further information can be found in the Mergers and closures guidance.
Please note the following:
- The register of mergers cannot be updated until after the merger has taken place.
- All property to be transferred should be dealt with before notifying the Commission of a merger.
- Particular care should be taken where a charity holds a permanent endowment. Further information is available in the Closures and mergers guidance.
If you need any help, or wish to ask us a question about this form, please contact us.
It is an offence to knowingly or recklessly provide false information to the Charity Commission. If in doubt about completing this form, you should seek professional advice.
