Charity structure chooser

Charity structure chooser — free CharityIQ tool. Choosing a legal structure is one of the first big decisions when setting up a charity.

Choosing a legal structure is one of the first big decisions when setting up a charity. This tool compares the four main options — CIO, charitable company, charitable trust and unincorporated association — against what matters to you, such as limited liability, staff and property, so you can see which fits. It informs your choice; take advice before you commit.

How to use it

  1. Answer a few questions about your plans — will you employ staff, hold property, take on contracts or significant risk?
  2. See which structures suit those plans, and the trade-offs of each.
  3. Follow the linked guidance to register the structure you choose.

The method and its sources

The tool compares the four structures on the factors that usually decide the choice:

  • Incorporation and liability: CIOs and charitable companies are incorporated — the charity has its own legal identity and trustees generally have limited liability. Trusts and unincorporated associations are not, so trustees can be personally liable.
  • Regulation and filing: a CIO registers and files with the Charity Commission only; a charitable company also files with Companies House.
  • Registration: register with the Charity Commission if income is £5,000 or more; a CIO must register at any income and only exists once registered.
  • Trustee age: minimum 18 for a trust or unincorporated association; 16 for a CIO or charitable company.
  • Employing staff, holding property or taking on contracts usually points towards an incorporated form (CIO or company).

Sources: Charity Commission guidance on charity structures and registration (CC22a / CC21b); trustee eligibility guidance. Scotland (OSCR) and Northern Ireland (CCNI) differ. Verified 10 July 2026.

How to read your result

This is guidance, not advice. The result shows which structures fit your plans, not a single “correct” answer — and changing structure later is possible but takes work, so it is worth getting right. For anything involving staff, property, contracts or significant risk, take advice from a solicitor or a local infrastructure body before you register.

CharityIQ points you to the right registration route for your chosen structure, with the Commission’s guidance cited.