Guidance and good practice for charity trustees

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.