New Charitable Incorporated Organisation (CIO) structure
From 1 October 2026, the General Assembly (GA) will be operating under its new Charitable Incorporated Organisation (CIO) structure.
This has been a process that was initially started by a resolution passed by the membership in 2016, asking the Executive Committee (EC) to look into this change.
We then presented a plan to the membership in 2024, inviting consultation on the proposed new constitution, and the final approach was approved at the 2025 annual meetings.
We are grateful to all of you who took part in this process of shaping and refining this move to CIO status.
The changes are structural more than philosophical – there is no change in the GA’s charitable object, or in the principles underlying our way of working.
The move to CIO simplifies and modernises our charitable structure and also removes the need for EC members as trustees to take personal liability for the charity, a move which we hope opens up the role to more people.
To make this change easier to navigate, we have provided answers to some key topics:
What is the GA’s charitable object?
This remains unchanged. To promote a free and enquiring religion through the worship of God and the celebration of life; the service of humanity and respect for all creation; and the upholding of the liberal Christian tradition.
What is the GA CIO’s charity number?
From 1 October, we will be operating under 1214831 as our charity number. The ‘old’ charity will remain dormant for a while before being closed down.
How does this affect excepted status for congregations?
The Charity Commission have confirmed that the new CIO will continue the role that the GA has played in enabling excepted status for member congregations, who are not required to report directly into the Charity Commission, but report their accounts to the GA directly.
This scheme is due to be ended by the Charity Commission in 2031, so all congregations operating under this scheme must be on a path towards registering as a full Charity in their own right. Many congregations are choosing to register as a CIO, and information is available on the GA’s support toolkit about this.
How does this change what it means to be a member of the GA?
All membership types continue in the same way – congregations, districts, affiliated societies, ministers, and honorary members continue with the same rights and responsibilities. Associate Membership also remains unchanged.
However, membership can now be ended – closing an unclear loophole in our previous constitution.
This is new, and now provides that membership ends if:
- the member body ceases to exist, or resigns;
- any sum owed to the GA is unpaid for six months; or
- the EC resolves that removal is in the best interests of the CIO.
The third route is not the EC’s decision alone. For a congregation, district association or affiliated society, any such resolution must be ratified by the members at a general meeting before it takes effect. Before deciding, the EC must tell the member why removal is proposed, give at least 21 clear days to respond, consider those representations, and allow them to be made in person if the member wishes.
By-Laws can be updated more easily
The EC may now make and alter all By-Laws, provided they are not inconsistent with the Constitution. Copies must be supplied to any member on request, and the EC has committed in the By-Laws to review them annually.
This means that the criteria for admitting new congregations, the eligibility rules for trustee candidates, and the criteria for Honorary Officers can all now be changed when required.
What should my congregation do?
You don’t need to take any specific steps – your membership of the GA continues as usual. But there are some things that are worth looking into at your next trustees’ or committee meeting:
- Have a copy of the Constitution and By-Laws to hand.
- Check that your own congregation’s Constitution is up to date, and understand how it relates to the GA’s.
- When it comes to the GA Annual Meetings, consider how you minute the appointment of the delegate or ‘lay representative’ who will represent your congregation.
Will the GA’s bank details change?
Yes, we will be operating through a new bank account from 1 October and will let members know the new details. The old bank account will continue to operate for a while to ensure that any donations or payments are not lost. Those who regularly receive payments from the GA, such as ministry students, congregations receiving substantiation fund grants, innovation fund recipients, or volunteers who claim expenses, will notice the new bank details when making payments.
Any questions?
If anything here raises a question about your congregation’s position, please get in touch with the GA, and we will answer it directly.