DSC publishes guide to Charitable Incorporated Organisations
The Directory of Social Change has published a guide to setting up and running a Charitable Incorporated Organisation (CIO), the new option for a legal form for voluntary organisations that have charitable aims.
The book has been written by Professor Gareth G Morgan of the Sheffield Business School at Sheffield Hallam University.
The 383 page book offers ./guidance for voluntary sector staff and professional advisers on establishing a new CIO and converting existing charities to CIOs.
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Although CIOs have been legal entities in Scotland since 2011 (SCIOs), this is the first book to be published on this charitable structure since it came into legal effect in England and Wales at the start of 2013.
In the guide Professor Morgan looks at:
- 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
It also includes a legislative index and legal footnotes throughout.
Lord Hodgson of Astley Abbotts, CBE, Official Reviewer of the Charities Act 2006, said of it: "This guide is an important step in the development of CIOs. I therefore warmly commend it."
Charitable Incorporated Organisations is published by the Directory of Social Change in paperback and Kindle editions at a special price of £18.95 until the end of 2013.