This book guides you through setting one up or converting your existing charitable structure to a Charitable Incorporated Organisation, “the most popular form for establishing new charities”.
It was written for anyone considering establishing a new charity in England, Wales or Scotland to help them ensure they are using the structure most suitable for their needs.
It goes back to the legal frameworks UK-wide and features extensive footnotes and an index of legislation, so is useful for students and professional advisers too.
Fully updated, it features:
- New procedures in England and Wales from 2018 for direct conversion of charitable companies to CIOs
- New OSCR procedures from 2016 for unincorporated Scottish charities converting to SCIOs
- Fully updated guidance on CIO registrations with the latest Charity Commission procedures
- Further guidance on CIO constitutions, including variations on Charity Commission models
- Up-to-date accounting issues for developments in the Charities SORP as applied to CIOs
About Gareth G Morgan
Gareth G Morgan is Senior Partner of the charity consultants The Kubernesis Partnership LLP, based in Yorkshire and East Lothian, which supports a wide range of organisations in the areas of charity accounting, formation of new charities, and other issues of charity regulation.
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