Trust, company or CIO: What structure is right for your organisation?

There are three main legal structures available to new or existing charities. All are equally charities, but each has its own distinctive flavour and characteristics. Read this paper to see whether a charitable trust, a charitable company or a charitable incorporated organisation (CIO) is the right model for your church or charity.

Topics included:

• The various charity structures
• The liability issue
• Holding legal title to property
• Formalities, filing requirements, penalties
• Accounting requirements
• Changing from a charitable trust or a charitable company to a CIO
• A brief review of non-charity structures

September 2026