CIO Overview

Introduction

A Charitable Incorporated Organisation (CIO) is a legal structure designed specifically for charities. It offers limited liability for trustees and gives the organisation a separate legal identity, meaning it can enter contracts, employ staff, and hold property in its own name. CIOs register only with the Charity Commission, avoiding dual reporting.

There are two models:

• Foundation Model – Only trustees are members and make decisions.
• Association Model – Has a wider voting membership alongside the trustees.

To become a registered charity, your organisation must show that its purposes are wholly charitable and that your work benefits the public, in line with Charity Commission requirement. Read more here.

Next Topic: CIO - Foundation Model