This book 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 covers more on the practical implications of CIO constitutions which depart from the Charity Commission models.
This second edition has undergone numerous major updates and now includes:
- New procedures in England and Wales from 2018 for direct conversion of charitable companies to CIOs
- New OSCR procedures from 2016 for unincorporated Scottish charities converting to SCIOs
- Fully updated guidance on CIO registrations with the latest Charity Commission procedures
- Further guidance on CIO constitutions, including variations on Charity Commission models
- Up-to-date accounting issues for developments in the Charities SORP as applied to CIOs
By capturing the broad concepts of CIOs as well as the detailed provisions, this
book provides with the practical guidance needed to establish new CIOs or convert existing charities.
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.
‘This is the first comprehensive publication to explain everything you need to know about CIOs, from what a CIO is and why your charity may want to become one, to clear analyses of the advantages and disadvantages. With Professor Morgan’s excellent insights into what it really means to operate as a CIO, I would strongly advise anyone considering this legal structure to read this invaluable handbook.’
Elizabeth Chamberlain, Head of Policy and Public Services, NCVO
‘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
‘As the chair of trustees of a small charity with an outdated constitution, our decision to convert to a CIO was necessary but daunting. Finding Gareth Morgan’s book was greatly reassuring and it guided us through the whole process.’
Dr Julie Doughty, Lecturer in Law, Cardiff University
‘Although it is now firmly established in the legal landscape, there is currently little published guidance available on how to run a CIO. Gareth Morgan’s book fills that gap – it is both practical and technical and, as such, is an important resource for charities and advisers alike.’
Alice Faure Walker, Senior Consultant, Bates Wells Braithwaite
‘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
Have a look inside Charitable Incorporated Organisations.
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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|Price||£24.00 (£20.00 + VAT)|
|Price||£24.00 (£20.00 + VAT)|
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