Finally — CIOs are here

The regulations required to make Charitable Incorporated Organisations (CIOs) a reality have been laid before parliament.

The CIO is a form of incorporated organisation designed especially for the charity sector. Like a company limited by guarantee, a legal structure commonly used by the charity sector at present, a CIO will be able to enter into contracts in its own name, and will offer trustees the benefit of limited liability.

However, unlike companies limited by guarantee, which are regulated by both the Charity Commission and Companies House, CIOs will have the advantage of only having one regulator: the Charity Commission.

It is intended that it will be relatively simple for other charitable incorporated forms to “convert” to the CIO legal structure, if they wish to do so…

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