
Charitable Incorporated Organisation (CIO)
A Charitable Incorporated Organisation (CIO) is a type of legal structure in the UK designed for charities. It combines features of both a charity and a company, allowing charities to operate independently and protect their members from personal liability. CIOs are registered with the Charity Commission, which ensures they adhere to charity law, and they can enter into contracts, own property, and raise funds. This structure simplifies the administrative process for charities, making it easier to manage their activities and resources while maintaining transparency and accountability to the public and their beneficiaries.