Cluster

Charities and CIOs

For trustees of the UK’s small registered charities, CIOs and charitable trusts — the practical end of trustee duties, structure, insurance and compliance.

Trustee liability and indemnity

Legal structure

Foundation CIO has been the default new-charity registration route since 2016. Association CIO suits membership organisations. Unincorporated charities and charitable trusts are still common for smaller and legacy entities. Charitable companies (CLG) remain common for established and trading charities.

Comparing structures

Trustee indemnity in depth

Compliance for trustees