Charity mergers: post-merger structures

When considering a merger, trustees should give some thought as to what the structure of the new charity will be – if indeed there is to be a new charity. This will need to take into account whether both (or either) of the parties involved are membership organisations, unincorporated associations, a company limited by guarantee, CIO or a Royal Charter body, or where there are trading subsidiaries.

This guidance covers the legislative issues around charities regulated by the Charity Commission in England and Wales.

Download the guidance note

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