231. Application for conversion into CIO by community interest company.

231. Application for conversion into CIO by community interest company.

Charities (Volume 8 (2019), paras 1–657) | Commentary

CIO regulations1 may make provision for the conversion of a community interest company ('CIC')2 into a charitable incorporated organisation ('CIO')3 and the CIO's registration as a charity4.

A CIC may apply to the Charity Commission5 to be converted into a CIO6, and for the CIO's registration as a charity7. Such an application may not be made