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Legislative changes affecting the Charitable Incorporated Organisation (CIO)

There have been legislative changes on 23 November 2017 which means that the Charity Commission has been able to announce a phased timetable allowing charitable companies to convert to CIOs.

Applications to convert under the new legislation will be phased in starting from 1 January 2018 depending on the annual income of the charitable company. Applications can be made as follows:

Date Annual income
1 January 2018 less than £12,500
1 March 2018 £12,500 to £25,000
1 May 2018 £25,001 to £100,000
1 June 2018 £100,001 to £250,000
1 July 2018 £250,001 to £500,000
1 August 2018 Greater than £500,000

The Charity Commission has said that the conversion process should be simple and straightforward. The charitable company will need to have a new CIO constitution and Special Resolution before it commences the process.

The new legislation will also mean that CIOs will be included in Company’s House Business Names Index from 1 January 2018. This is to protect the names of CIOs.

If you would like to discuss this in more detail please contact Wendy Bambrick or Steve Robinson



Date: 30th November, 2017
Author: Wendy Bambrick


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