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:
- decide which bodies are?charities
- keep an accurate Register?of charities
- encourage, monitor and?facilitate compliance
- identify and investigate apparent misconduct
- inform and advise Scottish?Ministers
To maintain charitable status, charities must continue