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Closing down: What to do if you have a permanent endowment

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Some charities will have a ‘permanent endowment’. This is money or property that was originally meant to be held by a charity forever with conditions on how it can be used.

Usually charities will receive income from this investment or rent from the property or land.

The law allows charities to spend permanent endowment in certain circumstances. However, you may need to get permission from the Charity Commission.

Read the Charity Commission’s guidance on:

Last reviewed: 07 July 2023

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This page was last reviewed for accuracy on 07 July 2023

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Learn more

  • Running a charity

    Guidance and tools to help you run your charity or voluntary organisation

    • Employing and managing staff
    • Setting up
    • Closing down

    Help and guidance

  • Closing down

    What to consider when closing down your charity or voluntary organisation

    • Closing down

    Help and guidance

  • Deciding to close

    Important things to consider before deciding to close your voluntary organisation

    • Closing down

  • Planning for closure

    Steps you need to take before closing your organisation

    • Closing down

  • Leading people through closure

    Guidance on how to help people through the emotional and practical process of closure

    • Closing down

    Help and guidance

    06 July, 2023

  • Carrying out closure

    Guidance on common situations charities face during closure

    • Closing down

    Help and guidance

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