What is a CIO - Charitable Incorporated Organisation?

A Charitable Incorporated Organisation, referred to as a CIO, is a new type of legal format for a registered charity. The intention is to afford charities limited liability without having to register as a limited company at Companies and as a registered charity with the Charity Commission.

  • is an incorporated form of charity which is not a limited company
  • only has to register with the Charity Commission and not Companies House
  • is only created once it is registered by the Charity Commission
  • is a legal entity that can enter into contracts in its own right
  • has trustees who will not have any liability for the debts of the CIO, in normal circumstances

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