Charitable Incorporated Organisations (General) Regulations 2012
Last amended by The Charitable Incorporated Organisations (Notification Requirements: Social Housing) Regulations 2023 in 2023. 1 recorded amendment effect (legislation.gov.uk changes data).
Independent editorial summary — not the official statute text. Read the official version on legislation.gov.uk.
Summary
The CIO Regulations 2012 set out the detailed rules for Charitable Incorporated Organisations, a corporate form created specifically for charities. CIOs have legal personality and limited liability but are regulated only by the Charity Commission (not Companies House), reducing regulatory burden.
Key Points
- CIO is a body corporate with legal personality separate from its members (reg. 3)
- Members' liability limited to their guarantee (if any) in the constitution
- CIO must be registered with Charity Commission, not Companies House
- Constitution must include name, purposes, principal office, and trustee provisions
- Sets out requirements for conversion of existing charities/companies to CIO
- Provides for amalgamation and winding up of CIOs
Parts & Sections
Amendments History
2012 — The Charitable Incorporated Organisations (General) Regulations 2012
97 recorded amendment effects (legislation.gov.uk changes data).
2022 — The Charities Act 2022 (Commencement No. 1, Consequential and Saving Provision) Regulations 2022
1 commencement (coming-into-force) effect (legislation.gov.uk changes data).
2017 — The Charitable Incorporated Organisations (Conversion) Regulations 2017
1 recorded amendment effect (legislation.gov.uk changes data).
2023 — The Charitable Incorporated Organisations (Notification Requirements: Social Housing) Regulations 2023
1 recorded amendment effect (legislation.gov.uk changes data).
Frequently asked questions
- What is a Charitable Incorporated Organisation?
- A Charitable Incorporated Organisation (CIO) is a specific corporate form designed for charities. It possesses legal personality and limited liability, meaning it is a separate legal entity from its members. Crucially, CIOs are regulated exclusively by the Charity Commission rather than Companies House, which helps reduce the overall regulatory burden on the organisation.
- How much financial liability do CIO members have?
- The liability of members in a CIO is limited to the amount of their guarantee, if such a guarantee is included in the organisation's constitution. This means that members are not personally liable for the debts or obligations of the CIO beyond this specified guarantee amount, providing a layer of financial protection for individuals involved in the charity.
- Do CIOs need to register with Companies House?
- A CIO must be registered with the Charity Commission, not Companies House. This distinction is significant because it means the organisation is subject to charity law regulations rather than company law requirements. This arrangement is intended to simplify compliance and reduce the administrative burden on charitable organisations operating in this corporate form.
- What information must be included in a CIO's constitution?
- The constitution of a CIO must include specific details, including the organisation's name, its charitable purposes, the location of its principal office, and provisions regarding its trustees. These requirements ensure that the fundamental structure and objectives of the charity are clearly defined and recorded in its governing document.
- What actions can a CIO legally take?
- A CIO has the power to do anything that is calculated to further its charitable purposes, or is conducive or incidental to doing so. However, this general legal capacity is subject to any restrictions or prohibitions that may be explicitly stated in the CIO's own constitution.