Jurisdiction(s):
United Kingdom

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Key definition

Charitable incorporated organisation definition

What does Charitable incorporated organisation mean? In legal practice, a charitable incorporated organisation (CIO) is a charity‑only corporate form that gives a charity separate legal personality and limited liability for its members, with incorporation and ongoing regulation handled by the charity regulator rather than Companies House. In England and Wales it is a statutory form under the Charities Act 2011 (which consolidates the Charities Act 2006), supplemented by the Charitable Incorporated Organisations (General) Regulations 2012. A CIO is created on registration with the Charity Commission, operates under a constitution (association or foundation model), can hold property, employ staff and enter contracts in its own name, and...

Charitable Incorporated Organisations in England and Wales: Formation, Conversion, Constitutions, Governance, Accounting and CA 2022 Changes

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Practice notes

Charitable incorporated organisation (CIO)

Only charities can adopt the charitable incorporated organisation (CIO) structure. A CIO is a corporate body, though it is not a company. This Practice Note outlines the legal regime governing CIOs and the reasons a charity might opt for a CIO in place of a trust, an unincorporated association, or a company limited by guarantee. CIOs have been available since 2 January 2013. The legislation underpinning CIOs comprises:

Part 11 of the Charities Act 2011 (CA 2011) as amended by the Charities Act 2022 (CA 2022)
Charitable incorporated organisations (General) Regulations 2012, SI 2012/3012 (the General Regulations 2012)
Charitable Incorporated Organisations (Insolvency and Dissolution) Regulations 2012, SI 2012/3013
Charitable Incorporated Organisations (Consequential Amendments) Order 2012, SI 2012/3014

The Charity Commission has also issued comprehensive guidance on CIOs. The CIO model was introduced in response to requests for a more suitable legal structure for charities seeking an incorporated vehicle without the burden of dual oversight under both company law and charity law...

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Web page updated on 21/05/2026

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