Original document : https://www.gov.uk/government/publications/charitable-incorporated-organisations

Change description : 2025-04-22 06:00:00: Section 4.6.3 has been amended to clarify that a charitable incorporated organisation is a trust corporation as defined by section 32 of the Charities Act 2022. [Guidance and regulation]

Showing diff : 2024-11-18 06:00:11.222704023 +00:00..2025-04-22 05:00:15.838384889 +00:00

Guidance

Charitable incorporated organisations (PG14a)

Transactions involving charitable incorporated organisations, including their dissolution (practice guide 14A).

Update history

2025-04-22 06:00
Section 4.6.3 has been amended to clarify that a charitable incorporated organisation is a trust corporation as defined by section 32 of the Charities Act 2022.

2024-11-18 06:00
The guide has been amended to reflect how applications should be made using our digital systems.

2024-05-28 06:00
Section 3.8.1 has been removed (and the subsequent sub-section renumbered) because a charitable incorporated organisation had trust status conferred on it by section 32 of the Charities Act 2022. It is therefore not necessary for a charitable incorporated organisation to apply for a Form A restriction where it is a sole trustee.

2024-03-07 06:00
The guide has been amended to reflect the changes to the Charities Act 2011, as a result of the Charities Act 2022, which came into force on 7 March 2024 by virtue of the Charities Act 2022 (Commencement No. 3, Saving and Transitional Provisions) Regulations 2024.