CIO- Association or

SL NO Particulars Charitable companies Charitable Trust

Foundation

1 Regu. Body - 2 Regu. Body -Companies House 1 Regu. Body - Charity

1 Regulatory Body
Charity Commission and the Charity Commission. Commission
2 Borrowing Limit Yes No No
3 Must Income Condition No Minimum 5 K Minimum 5 K
Not Applicable as
Trustee Liability Not Applicable as no Trustee Trustee Required but Truatee
4 no Trustee
Limitation Required Liability will not be limited
Required
5 Tax Relief Yes Yes Yes