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Charitable incorporated organisations

The charitable incorporated organisation (CIO) is a new legal form for charities which came into effect in England and Wales in 2012. Find out about the steps involved in becoming a CIO, and the potential advantages, with our selection of books, articles, guides and links. Information on the Scottish charitable incorporated organisation (SCIO) is also included.

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Featured book

Charitable incorporated organisations (2nd edition)
(Directory of Social Change, 2018)
Practical guidance for voluntary sector practitioners and professional advisors on establishing new CIOs or converting existing charities to CIOs. 

To borrow this item please contact the Library.

Charity Finance Professionals Community

Charitable incorporated organisation (CIO) resources
Articles and updates on CIOs from the ICAEW Charity Finance Professionals Community.

Most articles are only available to Community members.

Useful links

ICAEW

Charity Finance Professionals Community
The community focuses on supporting finance professionals working in or advising clients in the charity and voluntary sectors. It offers regular e-newsletters containing the latest news and updates, as well as technical helpsheets, webinars and discounts on ICAEW events.

Volunteering Community
A new community created specifically to support members who wish to provide pro bono finance services, take up a trustee position or a volunteering role with a UK charity or not-for-profit organisation. It provides regular e-newsletters covering latest developments and volunteering opportunities, access to trustee training modules and professional liability insurance for pro bono activities with UK charities and not-for-profits.

Charity Commission

Legislative changes affecting CIOs
Guidance on a phased timetable allowing charitable companies to convert to charitable incorporated organisations (CIOs).

Model governing documents
The Charity Commission provides several model governing documents for CIOs in England and Wales. The Association model constitution is for CIOs with voting members other than its charity trustees. The Foundation model constitution is for CIOs whose only voting members are its charity trustees.

Other

Legal structures for community groups and not-for-profit organisations
Explanations of different types of not-for-profit organisation, and what to consider when choosing a legal structure. The guide covers unincorporated associations, charitable trusts, charitable incorporated organisations (CIOs), companies limited by guarantee, charitable companies, community interest companies (CICs), community benefit societies, and cooperative societies.

Charitable Incorporated Organisations: A guide to establishing your charity as a CIO
Provides information on what is involved in setting up a new charity as a CIO, or converting an existing one in England and Wales. Published by Deloitte in 2011.

Charitable Incorporated Organisations for church charities 
A joint briefing paper produced by Church Growth Trust, Stewardship and Partnership in January 2013 on CIOs in England and Wales. Includes advantages and disadvantages of a CIO, how to register, conversion to a CIO, dissolution of a CIO and transferring a CIO's undertakings to another CIO.

Scottish Charitable Incorporated Organisations (SCIOs)
Information on SCIOs provided by the Office of the Scottish Charity Register (OSCR). SCIOs: A Guide provides guidance on the legal form for charities and their advisers.

Model documents

The ICAEW Library & Information Service holds a wide range of model documents in print and digital formats, including some engagement letters tailored for charitable incorporated organisations (CIOs).

Please see our document supply service page for information on requesting engagement letters and other model documents.

Model constitutions

Charitable incorporated organisations
(Directory of Social Change, 2018)
The appendix of this book contains a CIO model constitution.
Request this book

A number of model constitutions and other model documents for CIOs are freely available from the Charity Commission:

Articles and books in the Library collection

Selected material

Charity checklists
(ICSA, 2019)
A handy quick-reference guide to common administrative and legal procedures for charities - includes checklists for CIOs. 

Charity handbook
(ICSA, 2019)
This book covers material on the key areas of charity law, governance and compliance, including setting up and working with the various legal entities and structures, such as CIOs.

The charities acts handbook: a practical guide
(LexisNexis, 2016)
Guide to charity law, with a section on charitable incorporated organisations. 

Charitable incorporated organisations
(Directory of Social Change, 2018)
Practical guidance for voluntary sector practitioners and professional advisors on establishing new CIOs or converting existing charities to CIOs. 

Charitable incorporated organisations 
Private Client Business, No.2, 2013
Article covering the advantages and disadvantages of CIOs compared to charitable companies and trusts. It looks at administrative considerations when creating a CIO for an existing charity, with model documents and information on drafting a CIO constitution.

Further information

To find out how you can borrow books from the Library please see our guide to book loans.

You can obtain copies of articles or extracts of books and reports by post, fax or email through our document supply service.

Can't find what you are looking for?

If you're having trouble finding the information you need, ask the Library & Information Service. Contact us by telephone on +44 (0)20 7920 8620, by web chat or by email at library@icaew.com.

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