2.6.5 Converting a society into a charitable incorporated organisation or a Scottish charitable incorporated organisation

In England and Wales there are provisions in the Charities Act 2011 to enable a charitable community benefit society to convert into a charitable incorporated organisation (CIO). 

However, further regulations are needed to complete the legal framework allowing a society to convert into a CIO. Unless and until these regulations are implemented, it is not possible for a society to convert into a CIO. 

In Scotland there are also provisions in the Charities and Trustee Investment (Scotland) Act 2005 to enable a charitable community benefit society and a society to convert into a Scottish charitable incorporated organisation (SCIO).

There is no provision to establish a charitable incorporated organisation in Northern Ireland at the present time.

If you have any questions or suggestions for new information you would like to find in the Handbook, contact the team by email at communityshares@uk.coop