CIO (charitable incorporated organisation)
A charity with its own legal identity, registered only with the Charity Commission.
A charitable incorporated organisation, or CIO, is a legal structure for a charity in England and Wales that gives it a legal identity of its own, so it can hold property and sign contracts in its own name. A CIO is registered with the Charity Commission only — not Companies House — and must register whatever its income.
A CIO comes into existence when the Charity Commission registers it. It files an annual return whatever its income, within 10 months of its year end, and sends its accounts to the Commission. For financial years ending on or after 30 September 2026 it may prepare receipts and payments accounts while its gross income is £500,000 or less (£250,000 before), unless its constitution asks for accruals accounts. A charitable company, by contrast, registers with Companies House as well and always prepares accruals accounts.
Worked example
A community garden run by volunteers with £18,000 a year of grants becomes a CIO so it can sign the lease in its own name. Registration with the Charity Commission is what creates it, and it can keep receipts and payments accounts because its income is far below £500,000.
Common mistake
Thinking a small CIO can skip registration. The £5,000 registration threshold applies to other charities; a CIO must register whatever its income, because registration is what brings it into existence.
Grounded in GOV.UK — Charity types: how to choose a structure guidance. Figures last checked . General information, not tax advice.
Related terms
Receipts and payments account
A small charity’s or club’s cash-based accounts: money in, money out, and the balance.
Independent examination
The lighter check of a smaller charity’s accounts, instead of an audit.
Gift Aid
The UK scheme that adds 25p to every £1 a taxpayer gives a charity or CASC.
Restricted fund
Money given for a stated purpose, to be spent only on that purpose.
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Questions about this term
CIO (charitable incorporated organisation): common questions
- Does a CIO register with Companies House?
- No. A CIO is registered with the Charity Commission only, and the Commission’s registration is what creates it. A charitable company is the structure that registers with both Companies House and the Commission.
- Must a very small CIO file an annual return?
- Yes. Every CIO sends the Charity Commission an annual return within 10 months of its financial year end, whatever its income, whereas other registered charities file a full annual return only when their income is over £10,000.
- How is a CIO different from an unincorporated charity?
- A CIO has a legal identity of its own, so it holds property and signs contracts in its own name. An unincorporated charity, such as a trust or an association, has no separate identity, so its trustees act in their own names.
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