Charity Governance

Charity mergers: due diligence

All trustees undertaking a proposal to work in collaboration, jointly or to merge should carry out a due diligence examination of the prospective partner charity. A comprehensive due diligence exercise will enable trustees to establish a full knowledge base of the assets and liabilities of each charity – for example, employees, rent arrears, property leases, endowments, funding arrangements and governance structures.

Download the guidance note

Nominations now open for this year's awards Charity Governance Summit

Search ICSA