http://www.legislation.gov.uk/nia/2008/12/section/105Charities Act (Northern Ireland) 2008An Act to provide for the establishment and functions of the Charity Commission for Northern Ireland and the Charity Tribunal for Northern Ireland; to make provision about the law of charities, including provision about charitable incorporated organisations; to make further provision about public charitable collections and other fund-raising carried on in connection with charities and other institutions; and for connected purposes.texttext/xmlenStatute Law Database2026-05-28Expert Participation2022-03-30 PART 11 1051In this Act, a charitable incorporated organisation is referred to as a “CIO”.2A CIO shall be a body corporate.3A CIO shall have a constitution.4A CIO shall have a principal office, which shall be in Northern Ireland.5A CIO shall have one or more members.6The members may be either—anot liable to contribute to the assets of the CIO if it is wound up, orbliable to do so up to a maximum amount each.