The charity test is set out in Scots law and is the basis for our assessments. It requires that a charity:
• must have only charitable purposes
• must not use its assets for non-charitable purposes, and
• must provide public benefit.
We must look at whether the charity's activities involve any private benefit, or disbenefit to the public, and whether there is any undue restriction on gaining access to the benefit the charity provides - such as fees or membership.
Read more about the charity test.