Reorganisation

Find out about the different types of reorganisation scheme available to charities.

What is reorganisation?

Reorganisation is a valuable tool available to charities established in Scotland for releasing unused charitable funds back into Scotland's charity sector. It also allows charities that do not have the power to make changes to apply to OSCR for authority to do so.

There are two distinct types of reorganisation scheme:

Charity reorganisation schemes

The reorganisation affects the charity as a whole.

There are three types of charity reorganisation scheme:

  1. A variation of the terms of the charity's constitution (whether or not in relation to its purposes).
  2. A transfer of the charity's property (after satisfaction of liabilities) to another charity (whether or not involving a change to the purposes of the other charity).
  3. An amalgamation of the charity with another charity.

Click here for more information on Charity Reorganisation and applications

Restricted Funds Reorganisation schemes

The reorganisation only applies to funds held by the charity.

Restricted Funds Reorganisation schemes can allow charities to:

  • Change the purpose for which the fund/s may be used and/or
  • Change or remove the conditions imposed on the charity on how it can use the fund/s

Click here for more information on Restricted Funds Reorganisation and applications