This new type of organisation became available for registration from December 2012.
What is a Charitable Incorporated Organisation (CIO)?
What are CIOs used for?
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What is a Charitable Incorporated Organisation (CIO)?
Charitable Incorporated Organisations (CIOs) are a new type of body corporate, brought into being by the Charities Act 2006. Detailed regulations are in the Charitable Incorporated Organisations (General) Regulations 2012 SI 3012. It became possible to submit applications for registration from 10th December 2012.
CIOs are designed to be a more efficient way to run a charitable venture than standard charitable companies, owing to the fact that their regulation is not as complicated or onerous (for example, a CIO will only have to submit one annual return and one set of accounts per year; currently, charitable companies have to submit two of each owing to their dual responsibility to Companies House and the Charity Commission. CICs have a similar duty to provide 'duplicate' submissions to Companies House and the CIC Regulator.)
The Charity Commission's CIO Landing Page
Community Interest Companies
Charitable companies
Charitable company legislation
