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New legal form for charities

31 Dec 08

The charitable incorporated organisation (CIO) is a new legal form which will enable charities in England and Wales to become corporate bodies without having to become companies or industrial and provident societies

Regulations are required before charities can use this corporate form and a recent public consultation by the Office of the Third Sector and the Charity Commission on proposed regulations closed last month.

The results of the consultation and the timetable for implementing CIO legislation are expected to be made public in March. The ICAS charities committee submitted a response to this consultation which is available on the ICAS website.

Regulations for a similar corporate form, the Scottish charitable incorporated

organisation (SCIO), are being developed by the Scottish government and a public consultation exercise Is expected to get under way in 2009.


ICAS members are represented on a working group convened to advise the Scottish government on developing detailed proposals for implementing SCIOs which are tailored to the needs of charities in Scotland.

Consultation papers are exp-ected to be published later this year. The Scottish government does not anticipate that the SCIO form will be available to charities before 2010.

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