Guidance

How to merge charities

Find out how charities can merge with other charities.

Applies to England and Wales

Documents

Details

Charities merge for lots of reasons, including to improve their services and reduce costs.

Read guidance to understand how charities can merge, including:

  • using the right legal powers and processes
  • dealing appropriately with permanent endowment, designated land and special trusts
  • checking the suitability of the charity you are merging with
  • when you may need Charity Commission involvement

CIOs can use a simple legal process to merge with other CIOs. This is explained in ‘How to merge a CIO with other CIOs’.

If you are a trustee of a CIO seeking to merge with another CIO, read the ‘How to merge charities’ guidance first, to understand areas like checking suitability. Then, if you decide to go ahead and you want to follow the simple legal process, read ‘How to merge a CIO with other CIOs’.

Updates to this page

Published 1 September 2009
Last updated 7 March 2024 + show all updates
  1. Guidance updated to reflect changes introduced by the Charities Act 2022.

  2. Guidance updated to reflect changes introduced by the Charities Act 2022.

  3. First published.

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