Charitable Incorporated Organisations [Key Guides]

Charitable Incorporated Organisations (CIOs) are the newest structure for charities and this extensively updated second edition illustrates the benefits of the structure and the pitfalls.

It guides you through setting one up or converting your existing charitable structure. It contains the new procedures in England and Wales (from autumn 2017) for direct conversion of charitable companies to CIOs as well as the new procedures in England and Wales (available from 2018) for direct conversion of CICs to CIOs. For Scotland it contains new OSCR procedures from 2016 for unincorporated charities converting to CIOs. This edition also contains more on more on the practical implications of CIO constitutions which depart from the Charity Commission models.

Overall the guide offers a full range of practical information and will help you decide your organisation’s next move.

Who is this book for?

A must-read for anyone considering establishing a new charity in England, Wales or Scotland to ensure they’re using the structure most suitable for their needs.

Leaders of existing charities and not-for-profits, particularly finance managers, will find it a useful guide to whether a CIO would be a better alternative than their current set up.

For the professional adviser and academic it also offers thorough information on CIOs examining them at all levels, going back to the legal frameworks UK-wide and with extensive footnotes and an index of legislation.

Selling Points

• The only up to date guide in the UK solely devoted to this subject
• Fully updated for current legal and accountancy practice
• Author is Senior Partner of the York and East Lothian-based charity consultants The Kubernesis Partnership LLP & Emeritus Professor of Charity Studies, Sheffield Hallam University. He is also author of Key Guides: Charity Treasurer’s Handbook.

Reviews of the first edition

‘This comprehensive treatment will be essential reading for people who want to gain a full understanding of this long awaited legal new form for charities.’ 

Peter Horner, NAVCA

‘Contains helpful and clear explanations of the accounting, filing and external scrutiny requirements for CIOs.’ 

Anne Davis, Head of Charity and Voluntary Sector, Institute of Chartered Accountants in England & Wales (ICAEW)