2.6.5 Converting a society into a charitable incorporated organisation or a Scottish charitable incorporated organisation

In England and Wales there are provisions in the Charities Act 2011 to enable a charitable community benefit society to convert into a charitable incorporated organisation (CIO). However, further regulations are needed to complete the legal framework allowing a society to convert into a CIO. Unless and until these regulations are implemented, it is not possible for a society to convert into a CIO. However, it is possible for a society to be the sole corporate trustee of a CIO, which may mitigate the need to convert a society into a CIO.

In Scotland there are also provisions in the Charities and Trustee Investment (Scotland) Act 2005 to enable a charitable community benefit society and a society to convert into a Scottish charitable incorporated organisation (SCIO).

There is no provision to establish a charitable incorporated organisation in Northern Ireland at the present time.