This official GOV.UK guidance from the Charity Commission outlines the four main UK charity legal structures (CIO—association and foundation models—charitable company, unincorporated association and trust) and explains how each affects governance, membership, trustee liability, capacity to enter contracts, asset ownership and registration requirements; it is included to provide authoritative, practical context for the book’s 'Philanthropic Giving / Who’s Who in Philanthropy' discussion (Part 2, page 85) by clarifying how legal form shapes legal risk, governance quality and a charity’s suitability for funding or partnership.