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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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