Scotland's charities

Charities play an important part in Scottish life.

Almost half the adult population is involved in voluntary activity in some way. The total annual income for charities entered in the Scottish Charity Register is over £10 billion.

 

OSCR's work under the Charities and Trustee Investment (Scotland) Act 2005 reassures the public that charities are operating within a modern, robust legal framework.

 

What is a charity?

The word 'charity' now has legal meaning in Scotland. An organisation can only call itself a charity if it is entered in the Scottish Charity Register. By registering, charities reassure the public, tax authorities, funding organisations and benefactors that:

  • they are regulated by OSCR.
  • their trustees act in a certain manner and provide OSCR with relevant information.
  • they meet the charity test.

The charity test:

A body meets the charity test if:

  • it has one or more charitable purposes as set out in the Charities and Trustee Investment (Scotland) Act 2005
  • it provides or intends to provide public benefit in Scotland or elsewhere.

 

For more information about becoming a charity read our Becoming a charity leaflet.

 

Key fact:

Over two thirds of Scottish charities have a gross annual income of under £25,000, accounting for less than one per cent of the sector's total income. For more key facts and figures read our Scottish charity sector profile.