Weighing up charity and ‘community’ legal structures

Solicitors Russell Cooke takes a look at the Charitable Incorporated Organisation legal model two years on from its introduction. With over 5,000 in existence, in 2014 forty per cent of all charity applications made to the Charity Commission were for CIOs.

The article sets out the key features of a CIO and why, if you are an unincorporated association or charitable trust, it may be an advantage to incorporate. One of the items in Russell Cooke’s latest charity legal update – find it via Russell Cooke updates page (in pdf, 39KB).

Third Force News has a short article on the Scottish version, the SCIO, which has been around a little longer. A solicitor puts it ‘head to head’ against the Community Interest Company (CIC) model.