Charity Legislation and Regulation

The Charities and Trustee Investment (Scotland) Act 2005 is the comprehensive legislation dedicated to the governance and regulation of charities in Scotland.  It includes the legal framework for:-

  • the process of applying for charitable status
  • charity accounts
  • supervision and monitoring of charities
  • the responsibilities of Charity Trustees
  • the role and functions of the Office of the Scottish Charity Regulator (OSCR)

OSCR’s general functions are to:- 

  • determine whether a group/body is a charity
  • keep a public Scottish Charity Register
  • encourage, facilitate and monitor compliance of charities with the provisions of The Charities and Trustee Investment (Scotland) Act 2005
  • identify and investigate misconduct on the administration of charities and to take remedial or protective action where necessary
  • give information/advice or to make proposal to Scottish Ministers

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Last Updated 04/02/2013 12:08