Legal Structures for UK Registered Charities

England & Wales (Governed by the Charity Commission)

Registered charities in England and Wales can have one of four main legal structures:

1. Charitable Incorporated Organisation (CIO): This is a specific legal form designed for charities, created by registering directly with the Charity Commission. It's incorporated, meaning it has its own legal personality separate from its trustees, which offers protection from personal liability for the trustees. It doesn't need to register with Companies House. CIOs can be either "Association" model (with voting members and trustees) or "Foundation" model (only trustees as members).

2. Charitable Company (limited by guarantee): This is a company registered with Companies House that also has charitable aims and is registered with the Charity Commission. It's an incorporated structure, providing limited liability for its directors (who are usually also the charity trustees). It has dual regulation, meaning it must comply with both company law (Companies Act) and charity law.

3. Charitable Trust: This is an unincorporated structure where a group of people (trustees) manage assets (money, property) for charitable purposes according to a trust deed. Since it's unincorporated, the trustees can be personally liable for the charity's actions and debts. It cannot enter into contracts or own property in its own name.

4. Unincorporated Charitable Association: This is a simpler, less formal, unincorporated structure often used by smaller groups of volunteers. Like a charitable trust, it does not have a separate legal personality, meaning trustees can be personally liable. It cannot employ staff or own premises in its own name.

To determine your specific legal structure, you would need to refer to your charity's governing document (e.g., constitution, trust deed, or memorandum and articles of association). This document would have been established when your charity was set up and outlines how it operates and its legal form.

Scotland (Governed by the Office of the Scottish Charity Regulator - OSCR)

The main legal structures for charities in Scotland are similar to England and Wales, with one key difference:

1. Scottish Charitable Incorporated Organisation (SCIO): This is the direct equivalent of a CIO in England and Wales. It's a legal form specifically designed for Scottish charities, providing a separate legal personality and limited liability for trustees. It's regulated solely by OSCR. SCIOs can be either "Association" model or "Foundation" model, similar to CIOs.

2. Charitable Company (limited by guarantee): Similar to England and Wales, this is a company registered with Companies House that also has charitable status in Scotland. It's an incorporated structure, offering limited liability, but it's subject to dual regulation by both Companies House and OSCR.

3. Charitable Trust: As in England and Wales, this is an unincorporated structure where trustees hold assets for charitable purposes under a trust deed. Trustees can face personal liability, and the trust doesn't have a separate legal personality.

4. Unincorporated Charitable Association: Similar to England and Wales, this is a less formal, unincorporated structure often used by smaller groups. Trustees can be personally liable, and it lacks separate legal personality.

OSCR's website is the authoritative source for detailed guidance on these structures in Scotland.

Northern Ireland (Governed by The Charity Commission for Northern Ireland - CCNI)

Northern Ireland's charity law largely mirrors that of England and Wales, with the Charity Commission for Northern Ireland (CCNI) as the regulator. The primary legal structures are:

1. Charitable Company (limited by guarantee): This is the most common incorporated structure for charities in Northern Ireland. It's registered with Companies House and also with the CCNI, meaning it has limited liability for its directors/trustees but faces dual regulation.

2. Unincorporated Association: Similar to England and Wales, this is an unincorporated structure without separate legal personality, meaning trustees can be personally liable. It's generally used for smaller charities.

3. Charitable Trust: Again, this is an unincorporated structure where trustees hold assets for charitable purposes under a trust deed. Trustees can face personal liability, and it doesn't have a separate legal personality.

While a specific "Charitable Incorporated Organisation (CIO)" was introduced in England and Wales, Northern Ireland doesn't currently have a direct, unique equivalent that is exclusively regulated by the Charity Commission. Charities seeking incorporation generally opt for a charitable company limited by guarantee.

Other Non-Charity Organisations

• Community Amateur Sports Clubs (CASC): These are a special type of status introduced by the UK government in 2002 to provide tax benefits to grassroots sports clubs that meet certain criteria, essentially allowing them to enjoy some of the benefits typically afforded to charities. CASCs are not regulated by the Charity Commission (or OSCR in Scotland, or CCNI in Northern Ireland). This is a key difference between CASCs and registered charities. While both offer tax benefits, their regulatory oversight is distinct.

  While HMRC is the primary regulator for CASC status, a sports club that is also a company limited by guarantee (a common legal structure for CASCs) will also need to comply with company law and be registered with Companies House. However, Companies House regulates the legal structure of the company, not its CASC status.

• Community Interest Company (CIC): is a specific type of limited company in the UK designed for social enterprises that want to use their profits and assets for the public good. They are a distinct legal form for businesses that have a social purpose, but are not charities.

• Exempt charities: are a specific category of charities in England and Wales that, despite having charitable status and being required to comply with charity law, are not required to register with or be directly regulated by the Charity Commission for England and Wales. Examples include Academy trusts (England only) which are regulated by the Department for Education.