FAQs about charitable incorporated organisations (CIOs)
The charitable incorporated organisation (CIO) is a legal form for charities which came into effect in 2012. Find out more about CIOs.
CIOs – the current situation
The two sets of regulations which complete the legal framework for CIOs have been agreed by Parliament. You can currently:
- apply to register a completely new organisation as a CIO
- set up a CIO to replace an existing unincorporated association or trust
The Cabinet Office ministerial statement includes an indicative timetable for when you can convert charitable companies into CIOs:
Frequently asked questions on CIOs
CIOs - general information Frequently asked questions about the CIO structure and its benefits
CIOs - setting up and registering Frequently asked questions on setting up and registering CIOs
Running a CIO Frequently asked questions about running CIOS, including trustees and members, record keeping, making changes and closing a CIO.