Turcan Connell

This Practice Note deals with the regulation of charities in Scotland. It indicates the powers and responsibilities of the Office of the Scottish Charity Regulator as well as detailing notifiable events, accounting procedures and the regulation of fundraising.

This Practice Note is written by Gavin McEwan of Turcan Connell. It describes how fundraising by charities is regulated in Scotland. It also discusses the role of the Scottish Fundraising Standards Panel, the Fundraising Regulator’s Code of Fundraising Practice as it applies to Scotland, cross-border fundraising complaints and the regimes dealing with street collections and house-to-house collections. It also covers solicitation statements which must be made by persons carrying out fundraising on behalf of a charity, as well as fundraising statements which set out the terms on which a professional fundraiser can solicit funds for a particular charity.

This Practice Note written by Gavin McEwan of Turcan Connell describes the restricted funds regime for Scottish charities with reference to designated funds, restricted funds and endowments (also referred to as permanent, non-expendable or income-only endowments). It also discusses the reorganisation process by way of an application to the Office of the Scottish Regulator, as well as a cy-près application to the Court of Session.

This Practice Note on Scottish charity law, written by Gavin McEwan of Turcan Connell, provides a brief indication of its history and development, as well as its principal legal sources, legislation and some key tax and cross-border issues.