Legal Structure
Charity (CIO)
A Charitable Incorporated Organisation registered only with the Charity Commission. Purpose-built legal form for charities, combining charitable status with limited liability.
Key Characteristics
- Registered with Charity Commission only
- Minimum 3 trustees
- Must demonstrate public benefit
- Income primarily from grants/donations
Advantages
- Gift Aid eligibility
- Tax exemptions
- Public trust and credibility
- Access to charity-only grants
Limitations
- Cannot distribute profits
- Strict governance requirements
- Charity Commission oversight
- Limited commercial trading
Regulator: Charity Commission
Take the Structure Assessment