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Changing and closing
Amending your purposes, converting, merging, and closing down properly.
Charities change shape more often than they expect: outgrowing an unincorporated structure, merging with an organisation doing the same work in the next borough, or finding that purposes written a decade ago no longer describe what they do.
Closing properly matters more than closing quickly. Remaining assets have to go somewhere lawful, and trustees who spend a restricted fund on the wrong thing risk a finding of breach of trust against them personally, unless the Commission or a court relieves them of it.
Understand
Explainers for this part are not published yet.
Look up
Glossary
- Charitable incorporated organisation (CIO)
- Grant
- Restricted funds
- Governing document
- Annual return
- Minutes
- Contract
- Regulated alteration
- HMRC
- Legacy
- Beneficiaries
- Charitable purpose
- Independent Examiner’s Directions
- Member
- OSCR
Tools
- Charity name checker — Tool: planned
Templates
No templates registered for this part yet.