Comprehensive guidance on the charity test. To be a Scottish charity or a charity registered in Scotland your organisation must pass the charity test.
This Guide sets out the key points charities need to know about the 2005 Act. It is not a detailed guide to all the requirements of charity law. Throughout the Guide there are links to specific guidance on our website and details of other organisations that can give help and advice to charities.
This leaflet provides useful advice to those organisations considering applying for charitable status.
Key characteristics of the common legal forms for charities.
The guidance addresses areas of interest to charities registered in England and Wales which, because they have activities in Scotland, may have obligations under the new Scottish legislation.
This note outlines some of the issues with governing documents established under English law and OSCR’s position on these issues.
Read OSCR's and HMRC's (Her Majesty's Revenue and Customs) joint statement defining the phrase charitable purpose" or the word "charitable" in the constitutions of Scottish Charities.