Setting up and running a charity – transparency data

Register of merged charities

A register of charities which have notified the commission that they have merged with or transferred their assets to another charity.

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When to tell the Charity Commission about a merger

Tell the commission about a merger if you want to make sure any future legacies can be transferred to your new, merged charity without it having to approve the transfer. Registering a merger is compulsory where a vesting declaration is used. In other cases, it’s voluntary.

If your charity receives or expects significant legacy income, consider registering the merger so that legacies and gifts can be transferred to it. You should take legal advice before deciding to register the merger because some wills say the money must go to someone else if the original charity ceases to exist.

If your charity doesn’t rely on legacy income and you feel it is never likely to receive legacies, then you only need to register the merger if a vesting declaration has been made.

How to tell the commission about a merger

If your charity receives property from another charity or charities, you are responsible for telling the commission about a merger. You need to tell the commission:

  • the names of the charities involved in the merger
  • the date of transfer of any property
  • that arrangements have been made for the discharge of any liabilities of the transferor charity or charities
  • about any vesting declaration made