From 1st 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
- If either