Use of "charitable" and "charitable purposes" within constitutions

03 August 2007

Since April 2006, OSCR has assessed over 1,400 applications from bodies seeking charitable status in Scotland, including English and Welsh charities operating in Scotland that are registered with the Charity Commission. In the course of the Rolling Review existing charities already registered in Scotland will also be considered in the context of this test.

In order for the charity test to be met, the constitution of a charity must not allow its property to be used for non-charitable purposes. Our Briefing Note clarifies the basis for this legal provision, and in particular, clarifies the position of OSCR in relation to the definition of the terms ‘charitable’ or ‘charitable purpose’ in a body’s constitution.

This is an issue that to date has affected only new applicants for entry in the Register including bodies already registered as charities in England and Wales. However, our Rolling Review Pilots have shown that it may also be relevant to a number of existing Scottish charities, and we would encourage charity trustees to review their charity's constitution in light of this.

Download OSCR's Briefing Note.