Charitable incorporated organisation (CIO): solvent dissolution | Practical Law
This note provides guidance on how a charitable incorporated organisation (CIO) can be dissolved either voluntarily by its members or by the Charity Commission under the Charitable Incorporated Organisations (Insolvency and Dissolution) Regulations 2012 (SI 2012/3013). It includes details on what happens to any undistributed assets of a CIO following its dissolution and the process for restoring a CIO to the register of charities.