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Charitable Incorporated Organisations ("CIOs")

Author(s): 
Thomas Bishai, Odette Orlans, Victoria Stimson and Anna Wright
Law firm: 
CMS
Date produced: 
5 January 2012
This guide outlines the advantages and disadvantages of the new Charitable Incorporated Organisations legal form available to charities in England and Wales.
Disclaimer: 
This publication provides general information and comments on the subject matter covered and is not a comprehensive treatment of the subject. It is not intended to provide legal advice, and readers should not rely on it but seek specific legal advice before taking any legal action with respect to the matters discussed.

Charitable Incorporated Organisations (CIOs) are a new legal form for charities in England and Wales which will likely become available in spring 2012. A product of the Charities Act 2006, CIOs have the potential of giving charities some of the benefits of being a company without some of the associated burdens.

This guide by Thomas Bishai, Odette Orlans, Victoria Stimson and Anna Wright of CMS outlines the advantages and disadvantages of CIOs compared to the most common current legal forms available to charities – unincorporated trusts, unincorporated associations, and companies limited by guarantee. The guide also covers the processes of establishing and running a CIO, as well as the conversions of charitable companies, unincorporated trusts, and unincorporated associations into CIOs.

View the guide here.

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