A Charitable Incorporated Organisation (CIO) is a new legal structure for charities that will be available from January 2013. A CIO is an incorporated form of charity but is not a company. The CIO is therefore registered only with the Charity Commission and not Companies House.
This briefing looks at the new structure introduced in the Charities Act 2006 as a way of allowing charities to enjoy the benefits of incorporation without the dual burden of registering with and reporting to both the Charity Commission and Companies House.
Charitable Incorporated Organisations - January 2013.pdf