# What is a CIO (charitable incorporated organisation)?

**CIO (charitable incorporated organisation)**: A charitable incorporated organisation (CIO) is a legal form for charities in England and Wales that gives the charity a corporate body of its own, so its trustees are generally not personally liable, while registering only with the Charity Commission. It has foundation and association forms.

- Also called: charitable incorporated organisation, foundation CIO, association CIO
- Author: OpenGrant
- Updated: 2026-10-26
- Canonical URL: https://opengrant.co.uk/glossary/cio

A charitable incorporated organisation, or CIO, is a legal form for charities in England and Wales. It gives the charity a corporate body of its own, so that, in the Charity Commission's words, "generally its trustees aren't personally liable for what it does", and it registers with the Charity Commission only, not Companies House. The Commission's guidance describes two forms: a foundation CIO, whose trustees are its only members, and an association CIO, which has a wider membership. A CIO must be registered to come into existence, whatever its income.

**Why it matters when applying.** Funders ask about legal form for two reasons. Some fund registered charities only, and a CIO always has a [charity number](https://opengrant.co.uk/glossary/charity-number), so it passes that test. Others look at risk: a corporate body can hold property, employ staff and sign contracts in its own name, which matters for capital grants and multi-year funding. National Lottery Awards for All England names "charitable incorporated organisation (CIO)" among the organisation types it funds. For groups still deciding whether to incorporate, [grants without registered charity status](https://opengrant.co.uk/blog/grants-without-registered-charity-status) lists what each kind of funder accepts in the meantime.

**For prospect research.** Grant-making trusts themselves can be CIOs. The register entry shows the form, and a CIO files its accounts with the Commission like any registered charity, so the method in [how to read a grant-making trust's accounts](https://opengrant.co.uk/blog/how-to-read-a-grant-making-trusts-accounts) applies unchanged. In Scotland the equivalent form is the [SCIO](https://opengrant.co.uk/glossary/scio); a [CIC](https://opengrant.co.uk/glossary/cic) is a different thing, a company that is not a charity.

**Example.** A fictional community group with income of £30,000 converts from an unincorporated association to a foundation CIO. Its new charity number lets it apply to trusts that previously excluded it, and its trustees are no longer personally liable for the lease on its premises.

## Frequently asked questions

### Is a CIO a registered charity?

Yes. A CIO only comes into legal existence when the Charity Commission registers it, whatever its income, so every CIO has a charity number. That means it meets the "registered charity" condition that many trusts set, and funders can check its register entry and accounts in the usual way.

### What is the difference between a CIO and a charitable company?

Both are corporate bodies whose trustees are generally not personally liable. A charitable company registers with both Companies House and the Charity Commission and files with both; a CIO registers and files with the Charity Commission only. The Commission's guidance on choosing a structure sets out both options.

### Can a CIO apply for the same grants as other charities?

Yes. National Lottery Awards for All England lists charitable incorporated organisations among the organisation types it funds, alongside registered charities and constituted groups, and trusts that fund registered charities include CIOs. Where a scheme says charities only, a CIO qualifies; where it says unincorporated groups are also welcome, a CIO still qualifies.

## Read more

- [Grants for charities and community groups](https://opengrant.co.uk/grants/for/charities)

## Related terms

- [SCIO (Scottish charitable incorporated organisation)](https://opengrant.co.uk/glossary/scio): A Scottish charitable incorporated organisation (SCIO) is a legal form for charities in Scotland that gives the charity its own legal personality and limits the liability of its members and trustees, while registering only with OSCR, the Scottish Charity Regulator. It is the counterpart of the CIO.
- [CIC (community interest company)](https://opengrant.co.uk/glossary/cic): A community interest company (CIC) is a special type of limited company which exists to benefit the community rather than private shareholders. It is registered at Companies House, approved by the CIC Regulator and bound by an asset lock. A CIC is not a charity and has no charity number.
- [Charity number](https://opengrant.co.uk/glossary/charity-number): A charity number is the unique registration number a charity receives from its regulator: the Charity Commission for England and Wales (six or seven digits), OSCR in Scotland (SC plus six digits) or the Charity Commission for Northern Ireland (NIC numbers). Funders use it to check the register.

## Sources and further reading

- [Charity Commission: Charity types, how to choose a structure](https://www.gov.uk/guidance/charity-types-how-to-choose-a-structure)
- [The National Lottery Community Fund: Awards for All England, who can apply](https://www.tnlcommunityfund.org.uk/funding/funding-programmes/national-lottery-awards-for-all-england/who-can-apply)

Full glossary: https://opengrant.co.uk/glossary.md