The Scottish Charity Regulator serves as the independent regulator and registrar for over 24,000 charities in Scotland.
Its mission is to regulate in a manner that builds trust and confidence in Scottish charities, holds them accountable, and enhances their capacity to contribute positively to society.
About Charities
OSCR’s website provides detailed information about the Scottish charity sector, including:
Overview of Scottish Charities: Details on what constitutes a charity in Scotland, the types of organisations eligible for charitable status, and their operational frameworks.
Search the Register: Access to the Scottish Charity Register, allowing users to search for registered charities, download the register, and view the latest additions.
Data and Research: Insights into the activities of Scottish charities, supported by data and research.
Charity Law: Information on Scottish charity legislation, outlining OSCR’s powers and functions.
Fundraising by Scottish Charities: Guidance on how charities in Scotland conduct fundraising and the regulatory framework governing these activities.
becoming a Charity in scotland
OSCR provides comprehensive guidance for organisations considering becoming a charity in Scotland including:
What is a Charity?: Clarifies the definition of a charity in Scotland, the process of establishment, and the intended purposes of such organisations.
Meeting the Charity Test: Explains the legal criteria an organisation must satisfy to attain charitable status, including having exclusively charitable purposes and providing public benefit.
Preparing for Your Application: Offers guidance on considerations and necessary information prior to applying for charitable status, such as selecting an appropriate legal form and drafting a governing document.
How to Apply: Details the application procedure for becoming a registered charity in Scotland, including the submission process and required documentation.
Resume an Application: Provides access to OSCR’s online portal for initiating a new application or continuing an existing one.
Managing a Charity
OSCR provides comprehensive guidance for trustees and individuals involved in managing charities in Scotland. Key resources include:
Making Changes and Reorganising: Guidance on notifying OSCR or obtaining consent for changes such as altering your charity’s name, purpose, or legal structure.
Charity Accounting: Instructions to help prepare your charity’s accounts correctly, ensuring compliance with legal requirements.
Submitting an Online Annual Return: Support for completing and submitting your charity’s annual return via OSCR Online.
Trustee Duties: Information on the responsibilities of trustees to ensure effective governance and adherence to legal obligations.
Using OSCR Online: Guidance on updating charity details, submitting annual returns, and other online services.
Managing a SCIO: Specific requirements for Scottish Charitable Incorporated Organisations, distinct from other charity types.
FAQs: Answers to common questions about managing a charity in Scotland.
Raising a concern
OSCR encourages individuals to report concerns about Scottish charities to maintain public trust and ensure proper governance.
When to Raise a Concern:
You should report a concern if:
A charity’s assets are at risk, such as uninsured property or unsecured funds. Assets are misused, deviating from the charity’s stated purposes. Individuals are improperly profiting from a charity. The charity fails to meet its legal obligations under the 2005 Act. The charity endangers its beneficiaries, for example, by lacking appropriate safeguarding measures. Trustees have unmanaged conflicts of interest. Trustees are not collectively managing the charity, such as one trustee exerting undue control.
Concerns OSCR Cannot Address:
OSCR does not handle: Service or activity issues provided by a charity. Disputes among trustees, members, beneficiaries, or staff. Fundraising complaints (contact the Scottish Fundraising Adjudication Panel). Employment matters like unfair dismissal or discrimination. Debts, contractual disputes, unpaid invoices, or contract delivery issues. Decisions within trustees’ powers, even if disagreed upon. Matters under another regulator’s jurisdiction, such as the Scottish Housing Regulator or the Care Inspectorate.
Reporting a Concern:
To report a concern, use OSCR’s online form. After submission, OSCR will assess the information and may contact the charity for clarification. Due to confidentiality, OSCR cannot provide updates on the inquiry’s progress. If the inquiry is of public interest, OSCR may publish a report.
Guidance and forms
OSCR offers a comprehensive collection of guidance documents and forms to assist charities in Scotland with compliance and best practices. Key resources include:
Becoming a Charity: Guidance on establishing a charity and understanding the registration process.
Managing a Charity: Information on the legal duties of charity trustees and effective charity management.
Making Changes to a Charity: Instructions on notifying OSCR or obtaining consent for changes such as altering your charity’s name, purpose, or legal structure.
Accounts and Finance: Guidance on preparing different types of accounts and managing your charity’s finances.
Fundraising: Information on the law around fundraising and how the self-regulation system works in Scotland and the rest of the UK.
FAQs: Answers to common questions about charity operations and compliance.
Forms and Templates: Access to popular forms and templates published by OSCR.
