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2.4 Changing Legal Structure

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With the introduction of the Scottish Charitable Incorporated Organisation (SCIO) legal structure in 2011 providing a more convenient alternative for establishing an incorporated charity, many existing charities and non-charities have taken the opportunity to ‘convert’ to this new charitable form. Although particularly beneficial for organisations with unincorporated legal structures such as trusts and unincorporated associations, existing incorporated organisations including Community Interest Companies (CICs) and companies are also applying to change to SCIOs. The table below describes the process involved when changing to a SCIO from each common third sector legal structure.

Unincorporated associations & trusts >SCIO

Company > SCIO

CIC > SCIO

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