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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 to a Charitable Incorporated Organisation, “the most popular form for establishing new charities”.
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.
It was written for anyone considering establishing a new charity in England, Wales or Scotland to help them ensure they are using the structure most suitable for their needs.
It goes back to the legal frameworks UK-wide and features extensive footnotes and an index of legislation, so is useful for students and professional advisers too.
This second edition has undergone numerous major updates and now includes:
- New procedures in England and Wales from 2018 for direct conversion of charitable companies to CIOs
- New OSCR procedures from 2016 for unincorporated Scottish charities converting to SCIOs
- Fully updated guidance on CIO registrations with the latest Charity Commission procedures
- Further guidance on CIO constitutions, including variations on Charity Commission models
- Up-to-date accounting issues for developments in the Charities SORP as applied to CIOs
More from the publisher, Directory of Social Change.
About Gareth G Morgan
Gareth G Morgan is Senior Partner of the charity consultants The Kubernesis Partnership LLP, based in Yorkshire and East Lothian, which supports a wide range of organisations in the areas of charity accounting, formation of new charities, and other issues of charity regulation.
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
Also by Gareth G Morgan
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