I work for a largeish charity and have also become involved with a smaller one. I think the smaller one could use some of the larger one's back office functions (e.g. finance and HR).
They are both VAT registered and subject to partial exemption. I've been reading about the exemption for cost sharing groups but these seem to require a separate legal entity. This seems overly complex for the situation I'm envisaging. Is there any way services can be shared efficiently without incurring unnecessary irrecoverable VAT?