Closed consultation

Converting to a Charitable Incorporated Organisation

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Original consultation

This consultation ran from to


The government is seeking feedback on draft enabling regulations on converting to Charitable Incorporated Organisations (CIO).


Consultation description

In 2013, the Charitable Incorporated Organisation (CIO) was introduced as a new legal structure to meet the needs of small charities in England and Wales. Since then it has proved popular with over 6,500 new CIOs registered by the Charity Commission.

Some charities that have been established with the company structure may wish to convert to the CIO structure, and some community interest companies may also wish to become charities and adopt the CIO structure. These draft regulations would provide a simple process for them to do so.

It also sets out a provisional timetable for phased implementation, to assist the Charity Commission in managing anticipated demand for conversions.

The consultation invites feedback on the proposed conversion process, and associated consequential changes.