Here is some information on the different types of charity structures...
Foundation CIO
A recently introduced type of charity that is aimed towards smaller charities that want a corporate structure. In a Foundation CIO, the only voting members are the trustees and your accounts and annual return need to be filed only with the Charity Commission. Generally the most popular structure chosen by our clients.
Association CIO
Similar to the Foundation CIO but the Association CIO has a wider membership meaning that the Charity has voting members other than just the trustees.
Charitable Company
These are companies limited by guarantee, meaning that any profits cannot be distributed to its members/trustees. All assets must be used only to further the Charity's objects. Must file accounts and annual return to both Companies House and the Charity Commission. An older structure which has recently been replaced by the CIO structure.