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Does your organisation pass the charity test?

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

Is it time to reorganise your charity's constitution?

Is it time to reorganise your charity's constitution?

Have you considered if it is time to reorganise your charity's constitution? Does your charity's constitution enable the charity trustees to:

- make changes to keep it relevant or,

- whether it is so outdated that the charity can no longer be true to its original spirit.

Charities with an outdated constitution may find that they are unable to make proper use of their charitable funds.

Registered charities must seek the prior consent of OSCR before making the following fundamental changes:-

  1. Changing the charity's name

What are the advantages of becoming a SCIO? And disadvantages...

What are the advantages of becoming a SCIO? And disadvantages...

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