Winding Up a Charity

There are many reasons why you may be considering winding up your charity: funding may no longer be available; you may be merging your organisation with another non-profit, or the original purpose and mission of your organisation may already have been achieved. 

Regardless of the reason why you are at the point of winding your charity up, you need to be fully aware of your legal and financial obligations throughout the cessation process.

The three documents below will help you to move forward confidently with the winding up of your charity, as they detail how to cease an unincorporated charity, how to cease an incorporated charity and the accounting requirements for a merging of equals or the subsuming of a smaller charity into a larger one.

  1. Winding Up a Charity - Part 1 (PDF)
  2. Winding Up a Charity - Part 2 (PDF)
  3. Winding Up a Charity - Part 3 (PDF)

This 3-part series was prepared for The Wheel by Aidan Clifford of ACCA, The Global Body for Professional Accountants.