Subjects:

Charities

Contents:

Introduction

An overview of existing forms of charity organisation

Overview of the CIO

Formation of a CIO

The governing instrument

Officers of the CIO

Powers of the CIO

Funding the CIO

Regulatory regime

Winding-up and insolvency

The migration process

Appendices.

Due June 2007
T he Charities Act 2005 will introduce a new charity-specific form of incorporation called the charitable incorporated organisation (CIO). In time, this form may be considered for adoption as the only form of charity organisation permissible in the UK.

With approximately 6,500 new charities being registered each year, charity practitioners will need to be quickly informed about the advantages and disadvantages of the CIO compared with other forms of organisation. Existing charities will also need to be advised on how to convert to the CIO model.

Written by an expert in the field of charity law, this title is dedicated solely to providing advice and guidance on features of the CIO including its formation, the governing instrument and its officers, powers and regulatory regime. It analyses the reasons for choosing a CIO as the form of incorporation for a charity and provides detailed advice on how to convert from one of the main existing forms of charity to the CIO model.