Charitable incorporated organisations (CIOs)

The charitable incorporated organisation (CIO) is a legal form for charities which came into effect in 2012. Find out more about CIOs.

CIOs – the current situation

The two sets of regulations which complete the legal framework for CIOs have been agreed by Parliament. You can currently:

  • apply to register a completely new organisation as a CIO
  • set up a CIO to replace an existing unincorporated association or trust

The Cabinet Office ministerial statement includes an indicative timetable for when you can convert charitable companies into CIOs:

Ministerial statement on the charitable incorporated organisation (Cabinet Office)

CIO guidance

Our guidance answers frequently asked questions on CIOs:

FAQs about charitable incorporated organisations (CIOs) Commonly asked questions about charitable incorporated organisations (CIOs)

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