Charitable incorporated organisations

Charitable Incorporated Organisations (CIOs) are a fundamentally new legal form and are set to become the structure of choice for many new voluntary organisations that have charitable aims. The book provides the full range of practical guidance needed by voluntary sector practitioners and professional advisors to establish new CIOs or to convert existing charities to CIOs, including: • The pros and cons of CIOs • How to form and constitute a new CIO • Converting existing organisations to CIOs • Accounting and reporting for CIOs • The significant differences between CIO structures UK-wide, including • SCIOs and Northern Irish CIOs • CIO wind-ups, mergers and insolvency • The future of CIOs