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Social Enterprise: Guidance

Published: 14/03/2025
Updated: 14/03/2025

This guidance outlines the position under Scottish charity law for Social Enterprises thinking about becoming a charity and is based on our experience of applications from organisations who class themselves as Social Enterprises. It is also relevant for existing charities thinking of setting up a Social Enterprise trading arm.

As the Scottish Charity Regulator we are not primarily concerned with whether an organisation calls itself a Social Enterprise or not. What we focus on is whether it is a charity or can become a charity.

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