We have produced with Partnership UK and the Western Counties and South Wales Evangelization Trust a Model Charitable Incorporated Organisation (CIO) Pack to help independent evangelical churches register as a charity.
The Charitable Incorporated Organisation (CIO) was introduced as a new legal structure in 2006 and CIOs came into being in England and Wales in 2012. A CIO is specifically and expressly designed as a charity structure. Like a company it has a legal identity of its own. Unlike a company it is not registered with the Companies House. It is registered only with, and indeed comes into existence by registration with, the Charity Commission. It is a suitable structure for small to medium sized charities and can be used for large charities as well, so is suitable for most independent churches.