February 2021 – Charities and Virtual Meetings

The Scottish Charity Regulator (“OSCR”) oversees charities in Scotland. It regularly publishes bulletins on its website. This month’s bulletin included the question: “Does your governing document allow for virtual meetings?” The background to that question is that a charity must … More

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June 2020 – Charity Accounts and Covid-19

The last three BPUs (March, April and May) have all related to Covid-19. This one does not avoid the topic altogether but it is peripheral rather than the main focus. Last month the Scottish Charity Regulator, the Charity Commission for … More

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January 2017 – Charities becoming SCIOs (Scottish Charitable Incorporated Association)

There are over 24,000 charities registered with the Office of the Scottish Charity Regulator (“OSCR”). These come in all shapes and sizes and are constituted in various forms. In the main, charities will be set up in the form of … More

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July 2016 – New Scots Hub – Charity Fundraising

Charities in Scotland are largely governed by the Office of the Scottish Charity Regulator (“OSCR”) set up by the Charities and Trustee Investment (Scotland) Act 2005 (“the 2005 Act”). OSCR’s general functions include: determining whether bodies qualify as “charities”; keeping … More

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November 2013 – Private schools and “public benefit” The Scottish Charity Regulator’s stance

Charities in Scotland are regulated by the Office of the Scottish Charity Regulator – known as “OSCR” for short. OSCR was a body created by the Charities and Trustee Investment (Scotland) Act 2005 (“the 2005 Act”). So it is relatively … More

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July 2012 – Charity Reorganisation Schemes – Variation of Constitutions

Many charities operating today were set up many years ago. Things change, and sometimes things change in ways that could not have been anticipated when a charity first started. So, for one reason or another, the charity may no longer … More

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