Powers for unincorporated charities

If your charity is unincorporated (not a company or other corporate body), you may have powers in your governing document to make certain changes. If not, you can use provisions in the Charities Act (Northern Ireland) 2008.

Sections 123 to 130 of the Act allow charities to:

• transfer all property to another charity.
• transfer permanent endowment and unrestricted property.
• replace the charity’s purposes.
• modify administrative powers or procedures.
• spend permanent endowment funds given for a particular purpose.
• spend permanent endowment funds for a particular purpose in large charities.
• spend permanent endowment funds subject to special trusts.

These provisions are designed to make it easier for smaller, unincorporated charities to make changes without needing prior approval from the Commission.

Do you need Commission consent?

• If your governing document already gives you these powers, you can act without Commission consent.
• If not, you can use the statutory powers in the Charities Act (Northern Ireland) 2008. Our guides (in the sidebar) explain the conditions and procedures you must follow.