Charities in Scotland

Charities in Scotland guidance:

Regulation by the Office of the Scottish Charity Regulator The Office of the Scottish Charity Regulator (OSCR) was created by the Charities and Trustee Investment...

Practice Note

Decisions on creating a charity When creating a charity, there are critical decisions to be made about the choice of legal vehicle and on how to approach the application...

Practice Note

The rules regarding execution of documents governed by the laws of Scotland are contained in: • the Requirements of Writing (Scotland) Act 1995 (RW(S)A 1995), and • the...

Practice Note

Self-regulatory regime in Scotland Apart from some limited statutory provisions, charity fundraising in Scotland is self-regulated. Since July 2016, the regulatory regime...

Practice Note

Unrestricted funds—general use of assets The general principle which applies to the use of charity assets is that absent any specific restriction, both income and capital...

Practice Note

Historical background Trusts for charitable purposes, as a subset of the concept of public trusts in Scotland, may be considered the precursors to modern Scottish...

Practice Note

The rules regarding Scottish electronic documents and their execution are contained in: • The Requirements of Writing (Scotland) Act 1995 (RW(S)A 1995) • Regulation (EU)...

Practice Note