Register of merged charities

The register of mergers is a public list of charities which have told us that they have merged with or transferred their assets to another charity.

How to get a copy of the register of mergers

Download a copy of the register of mergers as a MS Excel spreadsheet:

When to tell us about a merger

Tell us about a merger if you want to make sure any future legacies can be transferred to your new, merged charity without us 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, you should 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 does not 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 us about a merger

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

  • tell us the names of the charities involved in the merger
  • give the date of transfer of any property
  • confirm that arrangements have been made for the discharge of any liabilities of the transferor charity or charities
  • provide details of any vesting declaration made

Once you have decided to tell us about a merger, you should provide this information online:

 

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