The Office of the Scottish Charity Regulator (OSCR) has the power to apply the charity test as defined in the Charities and Trustee Investment (Scotland) Act 2005 to review the charitable status of charities listed on the register. Does your organisation pass the charity test?

The five functions of OSCR as specified in law are to:

1. decide which bodies are?charities
2. keep an accurate Register?of charities
3. encourage, monitor and?facilitate compliance
4. identify and investigate apparent misconduct
5. inform and advise Scottish?Ministers

To maintain charitable status, charities must continue

As at 1 November 2012, the Charities Restricted Funds Re-organisation (Scotland) Regulations 2012 came into effect. Do you know what a restricted fund is and what it means for your charitable organisation?

The Regulations define 'restricted fund' as property (including money) given to a charity for a specific purpose and in respect of which conditions have been imposed as to its use?.

Examples as provided by the Office of the Scottish Charity Regulator (OSCR) of such restricted funds are:-

• A charity receiving a sum of

HMRC published for consultation the draft regulations for The Gift Aid Small Donations Scheme (GASDS). Consultation will end on 5 December 2012.

It is intended that under the scheme all qualifying charities and community amateur sports clubs (CASCs) will be able to claim a top-up payment which is equivalent to Gift Aid on small cash donations totalling up to £5,000 per year, without the need for individual Gift Aid declarations.

The present system of Gift Aid is a simple way for your charity to increase

From 1^st January 2012, charities that are companies or industrial and provident societies (IPS) can apply to the Office of the Scottish Charity Regulator (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. We help Scottish Charitable Companies become SCIOs.

However, the conversion of a company or IPS to a SCIO may only take place if:

• In the case of companies, the company has more than one member

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). What are the advantages of becoming a SCIO?

Some of the advantages of becoming a SCIO are:

• Liability of charity trustees is limited and members are not liable to contribute to the assets if it is wound up.
• It has a legal personality and can undertake transactions in its own right.
• Single regulator - OSCR.
• Title to

A Scottish Charitable Incorporated Organisation (SCIO) is a new legal body (with effect from April 2011) for charities registered in Scotland.

What is a Scottish Charitable Incorporated Organisation?

• It is not subject to the same reporting and regulatory requirements as a company.
• It can enter into transactions on its own behalf, rather than by its charity trustees on its behalf.
• The charity trustees are in general protected from incurring personal liability.? (However this protection is not absolute and charity trustees individually may be held responsible