Skip to content

Friday, January 30th, 2015

Legal update – CIOs, exempt and excepted charities, SALPs

This legal update on the forms of charity was received on 12/01/2015.

Charitable incorporated organisations

* 2,016 CIOs were registered in 2014, making up 41.4% of all charity registrations in England and Wales during the year. Over the two years since CIOs were first registered on 2 January 2013, 3,137 CIOs have been registered, making up 30.8% of all registrations.

* Conversion for existing charitable companies, community interest companies and community benefit societies (industrial and provident societies) is now not expected until mid 2015 at the earliest.

* Plus updated information on choosing between CIO and charitable company.

Scottish charitable incorporated organisations

* As of last April there were 1,000 SCIOs. From April 2011 to April 2014, 30% of charity registrations in Scotland were for SCIOs.

Scottish association with legal personality

Smith Commission devolution report does not include proposals for Scottish association with legal personality (SALP). (And the report also did not include recommendations from the Scottish Council for Voluntary Organisations on powers relating to charity tax and regulation.)

Exempt and excepted charities

Updated Charity Commission guidance for exempt charities (September 2013) and excepted charities (June 2014).

From Sandy Adirondack’s website at