Guidance and good practice for Charity Trustees
We have updated our guidance to reflect the practical experience of many Scottish charities.
The law and charity trustees duties have not changed.
What we are trying to do is set out in a more straightforward way what charity trustees must consider, so that they meet legal requirements, ensure that their charities are well-run, and avoid some of the common problems that can arise.
This guidance explains what the law says charity trustees must do or must not do. The charity trustee duties are set out in The Charities and Trustee Investment (Scotland) Act 2005 referred to in this Guidance as the 2005 Act.
In this guidance, we explore the general duties and specific duties of charity trustees in the 2005 Act. We give you examples of how these might work and share good practice from our experience as Regulator and from other organisations in the charity sector.
We, the Scottish Charity Regulator, are responsible for regulating Scottish charities and their charity trustees.