We think that the CIO will be most suitable for small to medium sized organisations which employ staff and/or enter into contracts. If your charity is likely to want to issue debentures, a company limited by guarantee will be a better option for you.

Although establishing and running a CIO should be simpler than establishing a charitable company, it will not be as straightforward as running an unincorporated association or a charitable trust.

We cannot tell you what is the right structure for your charity and it is not our role to provide such advice. If, having looked at our guidance on the structures available for charities to use you are not sure, we advise you to consult a professional adviser. The Law Society provide a way of finding a suitable charity solicitor.

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