A public list used in practice to record when two or more charities in England and Wales merge or when a charity incorporates and transfers its undertaking to a successor. It helps preserve legacies and other gifts made to a pre‑merger charity that later ceases to exist by treating them, once the merger is registered, as gifts to the successor charity, reducing the need for cy‑près or court directions.
The register is created by statute: the Charities Act 2011 requires the Charity Commission for England and Wales to maintain it. Charities can apply to register an amalgamation or a transfer to a successor charity; timely registration is a common due‑diligence step in charity mergers and incorporations to protect future wills and donations that refer to the former charity.
Usage and terminology are broadly understood across the UK and Ireland, but the statutory mechanism and its legacy‑preserving effect are specific to England and Wales. There is currently no direct statutory equivalent in Scotland, Northern Ireland or Ireland: OSCR, the Charity Commission for Northern Ireland and the Charities Regulator (Ireland) may require notification and update their public registers, but registration there does not confer the same automatic redirection of testamentary gifts. Practitioners should check...