The following Private Client guidance note Produced in partnership with Gavin McEwan of Turcan Connell provides comprehensive and up to date legal information covering:
When creating a charity, there are critical decisions to be made about the choice of legal vehicle and on how to approach the application process for approval of charitable status. However, prior to the start of this process, consideration should be given so to whether a charity is the right means of fulfilling the aims to be achieved.
Objects to be carried out must be recognised as charitable within the definitions set down in the Charities and Trustee Investment (Scotland) Act 2005 (2005 asp 10) (CTI(S)A 2005), and they must demonstrably provide or be intended to provide public benefit. Practical issues about how activities will be funded and work carried out form a part of this preliminary decision making stage. The Office of the Scottish Charity Regulator (OSCR) guidance on Being a Charity in Scotland is a useful starting point at the outset.
Once the decision is made to create a charity, it is necessary to consider what structure the charity should take. The choice of legal vehicle will be influenced by a number of factors including, but not limited to:
the scale of intended activity
whether a membership structure is intended and what the rights and duties of members are to be
whether the charity is to operate in
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