What will CIOs have to do that is different from/additional to an unincorporated charity?

Many aspects of running a CIO will be the same as other forms of charity, but there are important differences and additional obligations on the trustees of a CIO:

  • all CIOs will have to register with the Commission, regardless of their income, even if they have an income of less than £5,000
  • as all CIOs will have to register, a CIO cannot be an exempt charity
  • a CIO does not come into existence until we have registered it
  • a CIO will have to have a registered principal office situated in either England or Wales
  • all CIOs will have to submit an annual return and accounts to us, regardless of the income of the CIO
  • CIOs will have to keep a register of members and a register of trustees - anyone can ask to see, or be provided with a copy of, the register of trustees
  • the constitution of a CIO must contain certain provisions - we have produced two model forms of constitution for use by a CIO, one for CIOs where the members are not necessarily trustees (the association model) and one for CIOs where the only members are the trustees (the foundation model)
  • amendments to a CIO’s constitution will not be valid until they have been registered with us - certain amendments will need our prior consent
  • insolvency law applies to CIOs

ID: 264

See: Full list of charitable incorporated organisation (CIO) frequently asked questions

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