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In this section

• Charitable Incorporated Organisation (CIO)
• CIOs - General information
• Setting up and registering a CIO
• Running a CIO
  • What kind of accounts do CIOs have to produce?
  • Do all CIOs have to send accounts and an annual report to the Commission?
  • Register of trustees of a CIO
  • Register of members of a CIO
  • Amending your constitution
  • Information you must send to us
  • Transferring the assets of a CIO to another CIO
  • Amalgamating one or more CIOs
  • Closing a CIO
  • Insolvent CIOs

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Closing a CIO

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