Charitable Incorporated Organisations (General) Regulations 2012

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