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Tag Archives: Scottish Charity
Helping Scottish Charitable Companies become SCIOs
From 1st January 2012, charities that are companies or industrial and provident societies (“IPS”) can apply to OSCR to convert to a Scottish Charitable Incorporated Organisation (“SCIO”). Previously it was only unincorporated associations or trusts who could take advantage of this change. However, the conversion of a company or IPS to a SCIO may only
What are the advantages and disadvantages of becoming a SCIO?
Since April 2011, existing unincorporated charities have been able to apply to change their legal form to the new legal entity of a Scottish Charitable Incorporated Organisation (SCIO). Some of the “advantages” of becoming a SCIO are:- Liability of charity trustees is limited and members are not liable to contribute to
