Photo: 'The Meeting Place' by Paul Day at St Pancras International. (CC0 Public Domain)
Direct conversion has arrived
Charities in England and Wales join Scotland in being able to convert directly to a charitable incorporated organisation. Mahmood Reza explains the different charity structures and the new process.
Charitable incorporated organisations (CIOs) have been in existence since 2013. A CIO is one of the four types of legal structures that are available to charities, the other three being a trust, uninc...
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