Merger guidance notes published

Sixteen new guidance notes giving advice on charity mergers have been published by the Institute of Chartered Secretaries and Administrators.

The notes provide an insight into the “myriad governance and practical matters to be given due thought before any charity, and its trustees, considers a merger”, according to the ICSA.

The notes include sections on internal obstacles, identifying assets and liabilities, identifying a partner, due diligence and communications strategies.

Louise Thomson, head of not-for-profit policy at the ICSA, said: “They provide a ‘heads up’ for the issues that trustees need to consider and outline the powers available to them under the Charities Act 2006.”

Further details are available in the Guidance, Publications and Policy section of the ICSA website.

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