Click on the links below to read our guidance documents for charities. Alternatively, you can use the search publications facility to find the document you are looking for.
An Easy Read version of our charity trustee guidance duties.
This advice is for anyone who is a trustee of a charity in Scotland and tells charity trustees what the law says they must do or must not do. Click here to read publication
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The guidance replaces our previous Guidance on Registration and addresses areas of interest to cross border charities registered with both the Charity Commission for England and Wales and OSCR. Separate OSCR guidance exists on the
registration requirements for English and Welsh charities and such organisations should read that publication as
well as this one to fully understand the requirements and associated implications of registration. Click here to read publication
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Read OSCR's Monitoring Policy. The Charities and Trustee Investment (Scotland) Act 2005 includes a statutory responsibility for monitoring charities compliance with the new legislation, as well as encouraging and facilitating that compliance. Click here to read publication
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Sections 39 to 43 of the Charities and Trustee Investment(Scotland) Act 2005 allow for OSCR to approve a Reorganisation Scheme in situations where the constitution of the charity does not give the charity trustees the power to reorganise or make changes to the charity's constitution.
Charities wishing to reorganise must apply to OSCR. The Application (in PDF format) for Approval of a Charity Reorganisation Scheme will assist charities to do this. Click here to read publication
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