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A merger of charities means two or more separate charities coming together to form one organisation. Either a new charity is formed to continue the work or take on the assets of the original charities, or one charity assumes control of another.
This guidance highlights the common pitfalls and offers good practice advice that should help charities merging, from considering the decision through to evaluation. It focuses on some of the most important legal and process aspects of merger, as well as addressing many of the issues that arise frequently in commission casework. The commission has also signposted to other support and resources that provide more specific information.