The Guide to Major Trusts 2025-26. DSC (Directory of Social Change)

Charitable Incorporated Organisations

This book, part of the Key Guides series from DSC, guides you through setting one up or converting your existing charitable structure.

It contains the new procedures in England and Wales from 2018 for direct conversion of charitable companies to CIOs (and CIC to CIO conversions from later in 2018). For Scotland, it contains new OSCR procedures from 2016 for unincorporated charities converting to CIOs.

This edition also covers more on the practical implications of CIO constitutions which depart from the Charity Commission models.

This second edition has undergone numerous major updates and now includes:

By capturing the broad concepts of CIOs as well as the detailed provisions, this book provides with the practical guidance needed to establish new CIOs or convert existing charities.

More from the publisher, Directory of Social Change.

Reviews

‘Although it is now firmly established in the legal landscape, there is currently little published guidance available on how to run a CIO. Gareth Morgan’s book fills that gap – it is both practical and technical and, as such, is an important resource for charities and advisers alike.’
Alice Faure Walker, Senior Consultant, Bates Wells Braithwaite

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