Charitable Incorporated Organisations

Charitable Incorporated Organisations (CIOs) are a fundamentally new legal form and are set to become the structure of choice for many new voluntary organisations that have charitable aims.

Although CIOs have been legal entities in Scotland since 2011 (SCIOs), this timely book is the first to focus exclusively on this important charitable structure since it became law in England and Wales at the start of 2013.

This guide provides the full range of practical guidance needed by voluntary sector practitioners and professional advisors to establish new CIOs or to convert existing charities to CIOs. It Includes:-

• The pros and cons of CIOs
• How to form and constitute a new CIO
• Converting existing organisations to CIOs
• Accounting and reporting for CIOs
• The significant differences between CIO structures UK-wide, including
• SCIOs and Northern Irish CIOs
• CIO wind-ups, mergers and insolvency
• The future of CIOs

Capturing both the broad concepts of CIOs as well as the detailed provisions, this book will become the standard reference work on the subject for senior voluntary sector managers, legal advisors and students of the sector.

In association with Russell Cooke Solicitors