Phase 1a confirmed that a risk-based approach to the Rolling
Review is appropriate, and the current phase (Phase 1b) of the
review will therefore continue with this approach, focusing in
particular on charities where:
- we believe a specific risk continues to exist
- uncertainty has not yet been clarified
- a new risk has been identified.
We will also:
- include a random element where resources allow
- undertake work with umbrella organisations where
appropriate.
We will look at a small number of charities in the following
groups:
Specific risk or uncertainty - where possible
unduly restrictive conditions are in place on accessing
benefit:
- independent schools
- care homes, rehabilitation centres, private hospitals
- universities (may also pose a risk in relation to the extent of
possibly non-charitable activities, or activity not in pursuit of
purpose).
Specific risk or uncertainty - where the
constitution may expressly permit Scottish Ministers or a Minister
of the Crown to direct or otherwise control the charity's
activities:
Specific risk or uncertainty - where there
are potential problems surrounding charitable purposes:
- student associations and student unions
- cattle societies, breeders' societies and similar.
Specific risk or uncertainty - where the
charity appears to have no activity and may not be providing public
benefit:
- charities with two or more years of £0 income or
expenditure.
Over the two years from January 2009 we intend to start
reviewing two or three charities a month which fall under
these categories. We will publish a list of the
charities we are reviewing, which will be updated
monthly. Where the charity does not meet the test and the
review results in the issuing of a direction to a charity, the
notice of the direction will be shown against the charity's entry
in the Scottish Charity Register, together with a section 33 report
outlining the issues at stake. In such cases we will continue
to work with the charity concerned to support it in complying with
the terms of the direction.
This phase of the Rolling Review now takes its place along with
OSCR's other ongoing casework, and we do not intend to publish a
further detailed report on Rolling Review activity, or announce
results in groups, as we did in the earlier phases. However,
we may produce individual or thematic studies where significant
items of interest arise.
Read the list of
Charities identified for review in Phase 1b.