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SEGHU
All Structures
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
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Organisations using this structure