Finance, Finance & law

Key Guides: Charitable Incorporated Organisations

Charitable Incorporated Organisations (CIOs) are now the most popular form for establishing new charities – this extensively updated second edition illustrates the benefits of the structure, as well as the pitfalls.

Charitable Incorporated Organisations book cover

This book guides you through setting one up or converting your existing charitable structure. It contains the new procedures in England and Wales from 2018 for direct conversion of charitable companies to CIOs (and CIC to CIO conversions from later in 2018). For Scotland, it contains new OSCR procedures from 2016 for unincorporated charities converting to CIOs. This edition also covers more on the practical implications of CIO constitutions which depart from the Charity Commission models.

This second edition has undergone numerous major updates and now includes:

  • New procedures in England and Wales from 2018 for direct conversion of charitable companies to CIOs
  • New OSCR procedures from 2016 for unincorporated Scottish charities converting to SCIOs
  • Fully updated guidance on CIO registrations with the latest Charity Commission procedures
  • Further guidance on CIO constitutions, including variations on Charity Commission models
  • Up-to-date accounting issues for developments in the Charities SORP as applied to CIOs

By capturing the broad concepts of CIOs as well as the detailed provisions, this
book provides with the practical guidance needed to establish new CIOs or convert existing charities.

Who should buy this book?

A must-read for anyone considering establishing a new charity in England, Wales or Scotland to ensure they’re using the structure most suitable for their needs.

Leaders of existing charities and not-for-profits, particularly finance managers, will find it a useful guide to whether a CIO would be a better alternative than their current set up.

For the professional adviser and academic it also offers thorough information on CIOs examining them at all levels, going back to the legal frameworks UK-wide and with extensive footnotes and an index of legislation.

‘This is the first comprehensive publication to explain everything you need to know about CIOs, from what a CIO is and why your charity may want to become one, to clear analyses of the advantages and disadvantages. With Professor Morgan’s excellent insights into what it really means to operate as a CIO, I would strongly advise anyone considering this legal structure to read this invaluable handbook.’

Elizabeth Chamberlain, Head of Policy and Public Services, NCVO


‘A vital tool for any charity contemplating whether charitable incorporated organisation status is appropriate for them. We found ourselves in that situation – for the non-lawyers amongst us it was an essential reference manual, and has been ever since.’

Mike Daw, Chief Executive, National Eye Research Centre


‘As the chair of trustees of a small charity with an outdated constitution, our decision to convert to a CIO was necessary but daunting. Finding Gareth Morgan’s book was greatly reassuring and it guided us through the whole process.’

Dr Julie Doughty, Lecturer in Law, Cardiff University


‘Although it is now firmly established in the legal landscape, there is currently little published guidance available on how to run a CIO. Gareth Morgan’s book fills that gap – it is both practical and technical and, as such, is an important resource for charities and advisers alike.’

Alice Faure Walker, Senior Consultant, Bates Wells Braithwaite

Look inside

Have a look inside Charitable Incorporated Organisations.

About the author

Gareth G. Morgan

Gareth has recently retired as Senior Partner of the charity consultants The Kubernesis Partnership LLP, supporting a wide range of organisations in the areas of charity accounting, formation of new charities and other issues of charity regulation.

He is also Emeritus Professor of Charity Studies at Sheffeld Hallam University, where for many years he led the University’s MSc in Charity Resource Management and the inter-faculty Centre for Voluntary Sector Research.

He is the author or co-author of many research papers and articles and is author of two DSC books: The Charity Treasurer’s Handbook and Charitable Incorporated Organisations. He was active for many years in Association of Charity Independent Examiners, the Association of International Accountants, the Chartered Institute of Fundraising and the Charity Law Association. He served for six years each on the Charity Technical Committee of the Institute of Chartered Accountants in England and Wales (ICAEW) and then on the Charity Expert Panel of the Institute of Chartered Accountants of Scotland (ICAS).

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