OPERATIONAL GUIDANCE
SMALL CHARITIES: DISSOLUTIONS AND REMOVALS FROM THE REGISTER
LETTER TO USE INFORMING TRUSTEES THAT THEIR CHARITY HAS BEEN REMOVED FROM THE REGISTER AND GRANTING FORMAL APPROVAL OF THE PROPOSED DISPOSITION OF REMAINING ASSETS
OG 202 L4 –5 July 2006
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Charity Name # Charity Number # |
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I am writing to inform you that the above named charity has been removed from the Register of Charities on the above date. |
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You have informed us of how the charity is to dispose of its remaining assets and, as required by the governing document of the charity, the Commission hereby formally approves your action. |
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After a charity has been wound up the trustees have to arrange for its accounting books and records to be preserved for a t least six years after the year in which they were made. If the charity’s property has been transferred to another charity we recommend that the recipient charity be asked to hold the records. Otherwise, the trustees may be able to arrange for the records to be held by a former trustee, a solicitor or accountant, another local charity or an umbrella body. The trustees also need to ensure that any grants or donations the charity has received for use for a specific purpose are either returned to the grantor or donor or the grantor or donor agrees to the application of the assets on winding up. |
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Yours sincerely |
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