How to merge charities
Find out how charities can merge with other charities.
- From:
- The Charity Commission
- Published
- 1 September 2009
- Last updated
-
719MarchDecember20242025 — See all updates
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 719 MarchDecember 2024
+ show2025
href="#full-history">+ show all updates
-
Sign up for emails or print this page
Update history
2025-12-19 12:09
Guidance has been updated to reflect the introduction of SORP 2026 which applies to accounting years starting on or after 1 January 2026.
2024-03-07 09:37
Guidance updated to reflect changes introduced by the Charities Act 2022.
2023-06-14 09:15
Guidance updated to reflect changes introduced by the Charities Act 2022.
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 719 MarchDecember 2024
+ show2025
href="#full-history">+ show all updates
-
Sign up for emails or print this page
Update history
2025-12-19 12:09
Guidance has been updated to reflect the introduction of SORP 2026 which applies to accounting years starting on or after 1 January 2026.
2024-03-07 09:37
Guidance updated to reflect changes introduced by the Charities Act 2022.
2023-06-14 09:15
Guidance updated to reflect changes introduced by the Charities Act 2022.
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
Sign up for emails or print this page
Update history
2025-12-19 12:09
Guidance has been updated to reflect the introduction of SORP 2026 which applies to accounting years starting on or after 1 January 2026.
2024-03-07 09:37
Guidance updated to reflect changes introduced by the Charities Act 2022.
2023-06-14 09:15
Guidance updated to reflect changes introduced by the Charities Act 2022.