Examples include voluntary organisations, community groups, social enterprises, charities and co-operatives.

NFPOs of whatever type need a formal legal structure in order to operate and there are various types of structure available. Some structures are particularly suitable for, or are typically used by, certain types of organisation as they provide the best fit with their aims and objectives.

This factsheet briefly explains the available legal structures for NFPOs and provides examples of the types of NFPO that commonly use each structure. It also explains some of the management and financial requirements to be complied with, briefly explains the meaning of charitable status and CASC status, and provides sources of further information and support.

This factsheet is a starting point only. Professional advice should be taken before setting up to ensure that the most appropriate format is selected.