The following Corporate guidance note provides comprehensive and up to date legal information covering:
A charitable incorporated organisation (CIO) is a form of legal entity that is only available to charities. A CIO:
is an incorporated entity with its own legal personality, meaning that it can enter into contracts in its own name
is a 'body corporate', but is not a company
has trustees, who are protected from liability in most circumstances
has members, who are either limited in their liability or have no liability
has to be registered with the Charity Commission (not with Companies House), and
only comes into existence once it has been registered
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