The date for companies limited by guarantee to be able to apply as charitable incorporated organisations has been delayed, the Charity Commission has said.

The CIO legal form grants an organisation the benefits of charitable status, but also confers limited liability and legal personality. But unlike a charitable company limited by guarantee, a CIO does not have to register with Companies House or comply with some aspects of company law.

At the moment, existing unincorporated charities and new organisations can obtain CIO status, but companies cannot.

Organisations which cannot convert include both charitable and non-charitable companies limited by guarantee, community interest companies, and charitable industrial and provident societies.

Provisions in the Charities Act 2011 allow all these groups to convert, but the Office for Civil Society must introduce further regulations before they are allowed to do so.

The date for these regulations to be introduced has never been confirmed but was expected to be in early 2014.

A Charity Commission spokeswoman said: “The date for companies to be able to apply as CIOs has been delayed, and there is no current date set.”

An Office for Civil Society spokewoman said: “We are looking to make the CIO conversion regulations later this year.”

The Charity Commission started registering CIOs in January 2013. So far 1,416 organisations have been registered as CIOs by the Commission.