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A charitable incorporated organisation (CIO) is a corporate form of business designed for (and only available to) charitable organisations in England and Wales. A similar form, with minor differences, exists for Scottish charities.[1]
- ^ Morgan, Gareth G. (1 April 2015). "Charitable Incorporated Organisations: An Analysis of the Three UK Jurisdictions". Nonprofit Policy Forum. 6 (1). Walter de Gruyter GmbH: 25–44. doi:10.1515/npf-2014-0035. ISSN 2154-3348. S2CID 153195379.