Under the 2005 Act, all organisations which represent themselves as charities in Scotland must register with OSCR. This includes bodies that are established and/or registered as charities in other legal jurisdictions, such as England and Wales.
The 2005 Act provides some exceptions where a cross-border charity represents itself as a charity but does not have substantive activity in Scotland.
Generally if you want to call yourself a charity in Scotland you have to be on the Scottish Charity Register. If an organisation is not listed in the Scottish Charity Register then it is not a charity in Scotland. There are no categories of charities exempt or excepted from registration in Scotland.
The Charities and Trustee Investment (Scotland) Act 2005 (the 2005 Act) includes all charitable operations in Scotland and therefore organisations registered or recognised as a charity in another jurisdiction may be required to register with OSCR if they meet certain criteria. The 2005 Act recognises that it is appropriate to draw a distinction between a significant operation in Scotland and an organisation which has only an occasional connection.
The questions below will help you decide if your organisation needs to apply to OSCR. If after reading this you are still unsure please contact us to discuss.
OSCR can only register an organisation as a charity in Scotland if it meets the requirements of the charity test set out in the 2005 Act, Meeting the Charity Test: Guidance. These requirements differ in some ways from the legal requirements governing which organisations can be charities in England and Wales.
Charitable Incorporated Organisations (CIOs) incorporated in England and Wales which represent themselves as charities in Scotland must also register here. It is also possible for an unincorporated charity registered with CCEW to become a Charitable Incorporated Organisation (CIO) or for a charitable company or registered society registered with CCEW and OSCR to convert to a CIO. If you are looking to do this you should contact OSCR first.
There is a Scottish equivalent to the CIO, the Scottish Charitable Incorporated Organisation (SCIO). However, OSCR can only incorporate a SCIO if its principal office is in Scotland. This means that a SCIO cannot register with CCEW as it will not fall under the laws of England and Wales.
For more information on SCIOs see: SCIOs: A Guide
For more information on CIOs see: