Each month we look at how new charities and third sector bodies are set up. 

We collate this information into a graph to illustrate trends. Here are the latest findings:-

Here are some key ‘takeaways’:-

  • SCIOs are increasingly popular… and appear to be taking ‘market share’ from companies.
  • Behind the statistics, SCIOs are used for a range of charities from grant-giving foundations, to community groups through to service providers and charities undertaking a capital project.
  • Trusts are almost unheard of now for new charities. We struggle to readily identify a situation in which a new charity would wish to use a trust.
  • CICs have a certain popularity. But they might not always be the ‘right’ solution for social enterprise as they are often trailed. Charities can be commercial.
  • Sadly, unincorporated associations remain used as the vehicle for charities. This can, and does, open personal and unlimited liabilities for trustees and members. Unincorporated associations require extreme caution.
  • Whatever legal vehicle is to be used it should be selected on the basis of informed choice and kept under review.

A graph is helpful to see the trends over time. We thought it might be fun (may be to us only) to try and illustrate the charities and third sector ‘universe’ another way. We came up with this…



Alan Eccles

Alan Eccles

Partner at Brodies LLP
Alan is a Partner in the private client department, based in Glasgow, covering three main areas: charities, private client and parliamentary matters.
Alan Eccles