Group structures
Introduction
Information on the common structures available to community groups, and assistance in deciding which structure best suits your group,For information on the common structures available to community groups, and assistance in deciding which structure best suits your group, check out the Community Law website resources:
For many groups taking on large-scale projects, the choice comes down to forming either an incorporated society or a charitable trust. The table below indicates some of the differences between these two options.
Some differences between Incorporated Societies and Charitable Trusts.
| Incorporated Society | Charitable Trust |
|---|---|
| Minimum of 15 members | Board of trustees of at least two |
| Key decisions made by members at general meetings and in committees | Key decisions made by trustees. Members support but do not run the organisation |
| Can be charitable or work for profit | Always charitable |
| Members can join and leave easily | Trustees are appointed or elected for a fixed term |
| Fee of $100 to set up | No fee to set up |
| Companies Office requires annual financial accounts | No annual accounts required by Companies Office |