Guidance

Charitable Incorporated Organisations (CIO): changing your governing document

Updated 25 June 2026

Applies to England and Wales

• Publication for Northern Ireland
• Publication for Scotland

Follow different rules for changing your charity’s governing document if it is a:

• Charitable company
• Unincorporated association
• Trust
• Royal Charter charity

If your charity is governed by an Act of Parliament, contact us.

If your charity is an exempt charity, contact your principal regulator.

A Charitable Incorporated Organisation’s (CIO) governing document is its constitution.

You should regularly review your constitution and keep it up to date. This will help to make sure your charity works well now and in the future.

You can amend your constitution, but you must:

• only make changes that are in the best interests of your charity
• follow the right rules to make your changes
• have obtained your members’ approval in the form of a members’ resolution
• have received Charity Commission authority before certain changes can take effect
• manage any conflicts of interest

You should:

• keep a record of any information or evidence you have used to make your decision
• consult your charity’s members on the proposed change before they pass their resolution
• when appropriate, consult your charity’s beneficiaries and other stakeholders as part of your decision-making

You must comply with your trustee duties when making decisions. This will help you to:

• explain your reasons for all changes made to your constitution
• show that you have acted properly

You must tell the Commission about all changes made to your constitution.

There are certain things your CIO’s constitution must include and that you cannot remove. You must use our model CIO constitutions (or as near to that form as possible). Our model constitutions have notes and guidance that explains what changes you can make to the model to reflect your charity’s needs.

This guidance is not about changing the type of legal form that a charity takes. For example, from a CIO to a charitable company. If you want to change your charity’s legal form, read our guidance about changing your charity’s structure.

If, having read this guidance you are unsure about how to make changes to your charity’s constitution, get professional advice.

The rules in the main part of this guidance do not apply to permanent endowment, designated land or special trusts. For example, a building which must be used as a school or investments where only the income can be spent.

Your CIO may be the trustee of permanent endowment, designated land or special trusts. It is expected that your charity will hold such assets on trust.

The assets will have a different governing document to your charity’s constitution.

See section 7, to change how your charity can use these assets.

1. Changing your charity’s governing document

There are 2 types of CIO: foundation and association. Foundation CIOs have trustees who are the only members of the charity. Association CIOs have a membership that is wider than the trustees.

All CIOs have a power of amendment that comes from charity law to make changes to their constitution.

Whenever you use the power of amendment, you must make sure that you use the power correctly. This means understanding the rules set out in law. It also means checking your constitution to see if it includes any extra rules you need to follow. You must follow any conditions or steps your constitution sets out.

For example, it may say that the change you want to make must be authorised by:

• the Charity Commission
• your charity’s founder
• a higher than usual percentage of your charity’s members

You must follow any conditions or steps unless either:

• all your CIO’s members agree to the change
• you have authority from the Commission

When using the power of amendment, you must make decisions that are in the charity’s best interests.

You can use our model CIO constitutions to help you to write your new clause.

2. Changes you can make without the Charity Commission’s authority

Your charity can make most changes to your constitution without Commission authority.

For example, changing how your charity:

• appoints trustees
• admits members
• communicates with its members
• arranges and runs meetings

3. Changes the Charity Commission must authorise

You must ask for Commission authority if your amendment will:

• change your charity’s purposes
• allow trustees, members, and people or organisations connected to them to benefit from your charity
• change what happens to your charity’s money or property if you decide voluntarily to close it

These changes are called ‘regulated alterations’, and more information about each of them is set out below.

You should ask for Commission authority before you agree regulated alterations with your charity’s members. You must have Commission authority before these changes can take effect.

Other changes that are not ‘regulated alterations’ may also require Commission authority, such as those involving conflicts of interest that you cannot manage.

3.1 Changing your charity’s purposes

You should keep your charity’s purposes under review to make sure they continue to be an effective way of using your charity’s money and property.

If it becomes clear that, for example, you cannot use your charity’s property to further your charity’s purposes effectively, at all or in part, you must take steps to change them.

For example, a charity’s beneficiary group has reduced significantly over time, and each year it has more leftover funds. The trustees of the charity must consider changing the charity’s purposes. One option is to widen the number of people the charity can help.

To understand if you must change your purposes, and what changes to make, consider for example:

• if the needs and situation of your charity’s beneficiaries have changed
• if there are new circumstances that affect who your beneficiaries are, or how you define them
• if there are new circumstances that affect how you work with or support your beneficiaries

Your new purposes need to be workable now and in the foreseeable future.

Your new purposes must be charitable and for the public benefit.

You must have Commission authority to change your charity’s purposes.

The Commission will only give authority if we are satisfied your new purposes are in the best interests of your charity. The Commission will consider:

• the charity’s original purposes
• the similarity between the charity’s current purposes and the proposed new purposes as far as is possible and desirable
• the need for the new purposes to be suitable and effective in current social and economic circumstances

You will need to explain to the Commission why you have decided to change your charity’s purposes, including how you considered the factors above when deciding on your charity’s proposed new purposes.

Keep a record of any information or evidence you have used to make your decision.

Be aware that:

• even small changes to the wording of purposes can affect their meaning and would need Commission authority
• changes to other sections of your constitution can affect your purposes and if they do will need the Commission’s authority. For example, a clause that defines the area where your charity works or who its beneficiaries are

You do not need Commission authority to renumber clauses.

The Commission will only give authority if we are satisfied your new purposes are in the best interests of your charity. You will need to explain:

• what your charity’s original purposes were when it was set up (if you know them)
• how the new purposes are similar to the current purposes of your charity, and if not, why
• how the new purposes are suitable and effective in current social and economic circumstances
• the factors you considered when you made your decision
• how the change to purposes is in the best interests of your charity
• how the change will affect your charity’s current beneficiaries
• how you will further the new purposes, including activities your charity will carry out or funding that you have secured
• whether the change may be controversial or of public interest
• how you have consulted (for example, with your beneficiaries) about the change, and taken into account the feedback you received
• how you have managed conflicts of interest

Ask the Commission to authorise a change to your charity’s purposes.

3.2 Changes that allow benefits to trustees, members, and people or organisations connected to them

These changes fall into two categories: ‘non-regulated alterations’ and ‘regulated alterations’.

Non-regulated alterations

The law allows certain benefits to trustees, such as for:

• providing goods and/or services in some circumstances
• trustee indemnity insurance

If your constitution has a clause that prevents the benefits that are allowed by law, you can amend it to remove the clause as this is not a regulated alteration.

You do not need the Commission’s authority to make this type of change unless there is a conflict of interest you cannot manage, such as when:

• the only members of your charity are its trustees, or
• there are not enough members who are not also trustees to vote on the change

You can add or amend a clause that says a benefit would only be allowed with the Commission’s authority. You do not need Commission authority to make this change. However, you must then get the Commission’s authority every time you want to provide a benefit under this clause.

Regulated alterations

It is a regulated alteration to use the statutory power to introduce benefits other than those allowed in law (such as the above) to trustees, members and people or organisations connected to them.

For example, to add a new or amend an existing clause that allows your charity to:

• pay a trustee for doing their trustee role
• employ a trustee, member or connected person
• pay (or increase) interest to a trustee on a loan they provide to the charity

Section 249 of the Charities Act 2011 defines who is a ‘connected person’. It includes certain people or organisations closely connected to a trustee or member such as:

• a child, parent, grandchild, grandparent, brother or sister of a trustee or member
• a spouse or civil partner of a trustee, member or of a relative listed above
• a business partner of a trustee, member or of a relative listed above
• organisations in which the trustee, member or any of the above have a controlling or substantial interest

Check the section 249 list or get legal advice if you are unsure if a person or organisation is a connected person under the law.

Before you make changes, you should read our guidance about:

• trustee payments and benefits, which includes when trustees can be paid for providing goods and services
• conflicts of interest

The Commission will only give authority if we are satisfied it is in the best interests of your charity. You will need to explain why you are making the change, including:

• what your constitution currently says about benefits
• the factors you considered when you made your decision
• how you have managed the conflict of interest

Ask the Commission to authorise these types of changes.

3.3 Changing what happens to your charity’s property when it closes

Your charity’s constitution will set out what must happen to its money or property if you decide voluntarily to close it. This is called a ‘winding-up’ or ‘dissolution’ clause.

You must ask for Commission authority to change what the dissolution clause in your constitution says about how you can use your charity’s money and property in these circumstances.

Different rules may apply if you are considering whether you may need to close your charity because it is in financial difficulty.

Usually, the clause will say that before dissolving you must give your charity’s money or property to charities with the same or similar purposes.

You must have Commission authority to make a change to your charity’s dissolution clause that, for example:

• allows charities with different purposes to receive your charity’s money or property on dissolution
• changes the charities that are currently named in the clause as being entitled to receive your charity’s money or property on dissolution

In some cases, adding or amending a power to merge with another charity may be a regulated alteration to the dissolution clause. Where this is the case, you will need the Commission’s authority.

The Commission will only give authority if we are satisfied it is in the best interests of your charity. You will need to explain why you are making the change, including the factors you considered when you made your decision.

Ask the Commission to authorise a change to your charity’s dissolution clause.

3.4 Public notice or consultation

You should tell the Commission if you think your planned regulated alteration may be controversial or of public interest.

You should, in certain circumstances, carry out a consultation with your stakeholders before making your decision (and before applying for our authority). For example:

• changes to your charity’s purposes, unless they are very minor and
• any significant changes, such as those that could affect your charity’s beneficiaries

The trustees should decide what form of consultation is appropriate. This will depend on the proposed change, its impact (for example on beneficiaries) and the charity’s size.

In certain circumstances, before the Commission gives its authority, we can ask you to give public notice of your changes. We will agree with you the appropriate method of giving notice to enable those affected to know about the proposed changes.

We can also choose to give public notice ourselves.

4. How to make changes

The trustees will need to decide to put the change to the charity’s members. To do this, pass a resolution by a majority of all your charity’s trustees.

Then, your charity’s members must pass a resolution to make the change. They usually do this at a general meeting.

If your CIO is a foundation CIO, your trustees are the only members of the charity. You must still pass a separate members’ resolution.

For regulated alterations, you should ask for Commission authority before you agree the change with your charity’s members. This will save you the costs of organising a meeting to vote on a change which the Commission does not authorise.

4.1 How to pass a resolution

For your members to pass a resolution, the law requires:

• if at a general meeting: the agreement of at least 75% of your charity’s members who are voting at a general meeting (including those voting by proxy or by post) or
• if not at a general meeting: the agreement of all your charity’s members in another way that your constitution allows, such as in writing, online or by post

Check if your constitution sets out a higher percentage of members who need to vote to make the change. You must follow the rules in your constitution.

Further information on passing resolutions can be found in our guidance about charity meetings.

5. Tell the Charity Commission

You must send the following documents to the Commission within 15 days of passing your resolution:

• an updated copy of your amended constitution
• your charity’s name and registration number
• the exact wording of any clause you have amended
• the exact wording of any new clause you have added
• a copy of your members’ resolution
• if passed at a members’ meeting, the date of the meeting and confirmation that the meeting had the quorum required to make valid decisions
• if passed in another way that your constitution allows, such as in writing, online or by post, confirmation that the resolution was passed by all your charity’s members
• for regulated alterations, confirmation that you have the Commission’s authority
• a statement that you have followed any extra conditions set out in your constitution

This is so we can keep your charity’s entry on the register of charities up to date.

You must tell the Commission about all changes you make.

6. When changes take effect

6.1 Changes to your charity’s purposes

Changes to your charity’s purposes take effect on either:

• the day the Commission registers the change, or
• a later date you set out in your members’ resolution, but this must be on or after the Commission has registered the change

You cannot register changes to your purposes until the Commission gives its authority for the change.

You should ask for authority before you agree the change with your charity’s members. This will save you the costs of organising a meeting to vote on a change which the Commission does not authorise.

6.2 Other changes

 These take effect on either:

• the day your charity’s members pass the resolution, or
• a later date you set out in the members’ resolution

You may choose a later date, so your change takes effect at the same time as another event, such as the end of the financial year.

7. Permanent endowment, designated land and special trusts

Put simply, permanent endowment is property that a charity must keep rather than spend. There are two main types of permanent endowment:

• money or other assets given to your charity for investment. Only the investment income can be spent
• property given to your charity which must be used only for a particular purpose. For example, land or buildings given for use as a school or a recreation ground. This is sometimes called ‘designated land’

Such assets will have a different governing document from your CIO’s constitution.

Special trusts are money or property that your charity must only use for specific purposes that are narrower than your charity’s purposes.

Find out how, as trustee, your CIO can change how it can use:

• permanent endowment or special trusts
• designated land

To make sure your changes are valid, be clear that you are:

• amending the right governing document
• following the right rules to change how your CIO can use permanent endowment, designated land or special trusts

Find out more about permanent endowment or designated land and seek professional advice if you are unsure.

8. Summary

This summary sets out the key steps. Don’t just rely on this summary. Make sure you read the guidance.

Step 1. Understand the change you want to make and why

Step 2.  Check if you should consult with your charity’s stakeholders before making the change

Step 3. Decide whether to make the change – keep a clear record of why you make your decision

Step 4. Check your charity’s governing document for any extra rules you must follow to make the change

Step 5. Check if there is a conflict of interest you need to manage

Step 6. Make the amendment

1. check if you are making a regulated alteration
2. pass a trustees’ resolution
3. get Charity Commission authority if you are making a regulated alteration or because you face a conflict of interest you cannot manage (note, the Commission may require you to give public notice of the change)
4. pass a members’ resolution

Step 7. Tell the Commission. Send the required information within 15 days of passing the members’ resolution

Step 8. Understand when the change comes into effect. This is not always the date of your members’ resolution