A small community group that operates without formal registration or reporting requirements. This is also known as an unincorporated organisation. The group's governance is typically outlined in a simple constitution, which serves as a set of guidelines for decision-making and operations. This structure is ideal for small, volunteer-led initiatives that do not require a legal identity.

A registered charity is an unincorporated organisation that has formally registered with the Charity Commission. While it operates similarly to a small charity, it has more structure and greater legal reporting responsibilities. The constitution is more detailed, and the simplest approach is to use and adapt the Charity Commission’s model constitution.

A Charitable Incorporated Organisation (CIO) is a legal entity designed specifically for non-profit organisations in the UK. It offers limited liability and a legal identity, meaning it can enter contracts, own property, and employ staff in its own name. Unlike charitable companies, CIOs only register with the Charity Commission, avoiding dual registration with Companies House.

There are two models of CIO:

• Foundation Model – Governance is handled solely by the trustees.
• Association Model – Includes a wider membership that has voting rights and decision-making powers.

CIOs are a popular choice for charities that need legal protection without the administrative burden of a company structure.

A Community Interest Company (CIC) is a company structure that uses its profits and assets for public benefit. CICs are structured as companies but have special legal protections to ensure their activities serve the community. They can be limited by shares or by guarantee, and they must meet the community interest test to prove their social purpose.

This structure combines a registered charity with a company limited by guarantee. Before the introduction of CIOs, this was the most common structure for charities needing a legal identity. It provides the benefits of both charitable status (such as tax reliefs) and corporate status (such as limited liability and legal personality). However, it requires dual registration with both Companies House and the Charity Commission, leading to additional administrative responsibilities.

A cooperative (co-op) is a member-owned and controlled organisation that operates for the benefit of its members or the wider community. Unlike charities, co-ops focus on shared economic, social, or cultural needs.

Common types include:

• Community Benefit Societies (BenComs) – Serve the wider community and may gain charitable status.
• Cooperative Societies – Prioritise member benefits and follow democratic principles.

Co-ops generate income through trading, with profits reinvested or shared among members.