Legal Structures

Whether formalising an existing structure or developing subsidiary businesses, a key decision for any third sector organisation is choosing the most appropriate legal structure.

Your legal structure should fit with who you are and what you do as an organisation – for now and for the foreseeable future – not the other way round. The structure you choose can also have tax, legal and charitable status implications, so it is important to get it right.

Our business advisers have extensive knowledge of the social enterprise sector, the complexities and implications of alternative legal structures and helping organisations decide which is appropriate. They will help you to understand:

  •  The different types of legal structures available to third sector organisations
  • The advantages and disadvantages of each
  • The purpose of subsidiary organisations
  • The requirements and implications of charitable trading
  • The roles and responsibilities of company directors and charity trustees
  • Good practice in organisational governance


Contact Sally Gallery on 0141 425 2909 or by email, sally.gallery@ceis.org.uk



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