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Corporate Reports

In this section you'll find our Corporate & Business Plans, Annual Corporate Governance Review, Annual Reports & Accounts, Annual Review, Performance Indicators and Monthly Expenditure Reports.

Reviews of Charitable Status

This section details why OSCR has to review charity status and provide lists of those charities reviewed and under review.


We must consult with specific bodies or individuals in carrying out certain functions, and before issuing guidance on how we decide whether a body meets the charity test. Find out about the process and see our current and past consultations.

Freedom of Information

The Freedom of Information (Scotland) Act gives a general right of access to all types of recorded information held by public authorities. Find out more about Freedom of Information within OSCR.

Revitalising Trusts Projects

OSCR has embarked on a new two-year project in collaboration with Foundation Scotland to make contact with charitable trusts that appear to be inactive and to offer support to their charity trustees with plans for breathing new life into their dormant or underused funds.