Incorporating an unincorporated charity

Abstract

Every year, a substantial number of trustees ‘convert’ their unincorporated charities to incorporated charities. However, there is surprisingly little guidance in charity law books on the powers that trustees have to make and give effect to the decision to incorporate. This article seeks to redress the balance. It will explain what incorporating a charity involves and why it is so popular. It will then set out the powers which charity trustees might have to incorporate an unincorporated charity and the methods for transferring the unincorporated charity’s assets.