Available to pre-order. Published April 2018
It guides you through setting one up or converting your existing charitable structure. It contains the new procedures in England and Wales from 2018 for direct conversion of charitable companies to CIOs (and CIC to CIO conversions from later in 2018). For Scotland, it contains new OSCR procedures from 2016 for unincorporated charities converting to CIOs. This edition also contains more on the practical implications of CIO constitutions which depart from the Charity Commission models.
Overall the guide offers a full range of practical information and will help you decide your organisation’s next move.
Who should buy this book?
A must-read for anyone considering establishing a new charity in England, Wales or Scotland to ensure they’re using the structure most suitable for their needs.
Leaders of existing charities and not-for-profits, particularly finance managers, will find it a useful guide to whether a CIO would be a better alternative than their current set up.
For the professional adviser and academic it also offers thorough information on CIOs examining them at all levels, going back to the legal frameworks UK-wide and with extensive footnotes and an index of legislation.
‘A vital tool for any charity contemplating whether charitable incorporated organisation status is appropriate for them. We found ourselves in that situatuion – for the non-lawyers amongst us it was an essential reference manual, and has been ever since.’
Mike Daw, Chief Executive, National Eye Research Centre
‘Professor Morgan is a leading academic in the field of charity finance. He has an unrivalled knowledge and understanding of the intricacies of the legal and regulatory matters charities and their advisers westle with daily.’
Christine Scott, Head of Charities & Pensions, The Institute of Chartered Accountants of Scotland
‘Gareth Morgan’s book demonstrates a unique understanding of the similarities and differences of the CIO structures which operate throughout the United Kingdom. This is a very readable comparative study which will be of interest to charities and charity practitioners across the UK.’
Alastair Keatinge, Partner, Head of Charities and Social Enterprise, Lindsays Solicitors
‘Gareth Morgan is well known for his interest in and mastery of the detailed, technical aspects of charity administration and in particular of CIOs. As a barrister specialising in charities, I shall continue to make use of this clear, detailed and practical book both for checking specific points and to recommend to my clients, especially those thinking about establishing a CIO.’
Francesca Quint, Barrister, Radcliffe Chambers
‘Professor Morgan is one of the UK’s leading authorities on charities – I recommend his book to both students and practitioners as the best source of authoritative information on this increasingly important third sector legal structure.’
Roger Spear, Emeritus Professor of Social Entrepreneurship, Open University, and Roskilde University, Denmark
About the author
Gareth G Morgan
Gareth is Senior Partner of the charity consultants The Kubernesis Partnership LLP, based in Yorkshire and East Lothian, which supports a wide range of organisations in the areas of charity accounting, formation of new charities, and other issues of charity regulation.
He is also Emeritus Professor of Charity Studies at Sheffeld Hallam University where for many years he led the University’s MSc in Charity Resource Management and the inter-faculty Centre for Voluntary Sector Research. He continues to supervise students researching in the charity field.
He is the author or coauthor of many research papers and articles and is author of two DSC books: The Charity Treasurer’s Handbook and Charitable Incorporated Organisations. He is a Fellow of the Association of Charity Independent Examiners, a Full Member with Diploma of the Institute of Fundraising and an Academic Fellow of the Association of International Accountants. He is also a member of the Charity Law Association where he has contributed to several of its working parties, and he served on the Charity Technical Committee of the Institute of Chartered Accountants in England and Wales (ICAEW) for six years. He is now on the Charity Expert Panel of the Institute of Chartered Accountants of Scotland (ICAS).
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