Being a Charity in Scotland

Being a charity in Scotland

Scotland has around 24,000 charities of different sizes and wide-ranging purposes, including community groups, religious charities, schools, universities and care providers. Many people give their money and time generously to help charities, which play a valuable role in enhancing life in our communities and beyond.

Download the full PDF version of the Guidance or browse individual sections. Download the Print friendly version (no graphics).  Download the Print friendly version (with graphics). Download the large print version here (point 18 font). Download Top 10 Key Points to Running a Charity Properly We have also created a number of videos which you'll find useful: Top 10 key points to running a charity properly; The role of the charity trustee; Advice for first time charity trustees; and What is the best thing about being a charity trustee?

 

What this Guide covers

This Guide covers the two main areas of the Charities and Trustee Investment (Scotland) Act 2005 (the 2005 Act): 

 

This Guide sets out the key points charities need to know about the 2005 Act. It is not a detailed guide to all the requirements of charity law. Throughout the Guide there are links to specific guidance on our website and details of other organisations that can give help and advice to charities.  

Who is this Guide for?

This Guide is for:

• charity trustees of existing charities or people working in charities, especially smaller ones
• people who want to set up a charity
• professionals who advise charities and organisations that want to become charities.

 

Sources of help and advice

OSCR publishes general guidance for charities, but we can’t provide specific advice on the full range of things which can happen in or affect your charity.

These organisations can help with some or all of the areas set out in the Guide and more:

• Local Third Sector Interfaces offer a range of support to voluntary organisations.
• The Scottish Council for Voluntary Organisations (SCVO).
• Third Sector Intermediaries are third sector organisations (TSOs) whose members are other TSOs and whose role is to support and represent those members. In May 2017, SCVO published an introduction to Scotland’s national TSOs that includes a directory.  Read the SCVO's introduction to intermediaries here.
• You may need to consult a professional advisor. The Law Society of Scotland and the Institute of Chartered Accountants in Scotland may be able to help you to identify a professional firm with expertise in charity law or accounting.
• If your charity is part of an umbrella organisation, such as Early Years Scotland or the Development Trusts Association Scotland, the umbrella organisation or parent charity may be able to give you support.

The Charity Test >