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Re-organise a Trust

Under new regulations, we can help charitable trusts reorganise the charitable funds they have inherited, and distribute funds on their behalf. Our first successful reorganisation took place in 2008, and since then we have been approached to help others. 

You can maintain all the benefits of your charitable trust without the on-going legal and management responsibilities by winding up the trust and transferring assets to a ring-fenced fund with the Foundation. The purposes of the original Trust if still relevant can be set as the criteria for the fund within Foundation Scotland and all awards made will be in the spirit of the original Trust.

Essentially, you can choose to stay in control. As former trustees you become advisers to your fund, advising on themes for on-going grant distribution. Typically this maintains the charitable purposes of the former Trust, however if these purposes are redundant we can assist with finding modern day equivalents (a process known as ‘reorganisation’).

The reorganisation process requires authorisation from OSCR, the charity regulator, and the Foundation can assist you with acquiring consent or permission to reorganise.

The transfer of assets involves trustees making a gift of capital to the Foundation, which is held in a ring-fenced endowed fund, earning interest. The capital and interest can either be spent over a number of years (an expendable endowment) or it can be held in perpetuity, where only the annual interest is used (a permanent endowment).

For more information please read our  leaflet on Transferring a Trust or contact our Philanthropy Development team on 0131 524 0300 or email

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