The Scottish Charitable Incorporated Organisation (SCIO) is a specific legal form for Scottish charities. It is regulated solely by the Scottish Charity Regulator (OSCR) and offers the benefits of incorporation without the complexity of company law. In the eight years since it was introduced it has become the most popular legal form for new charities and the fastest growing group in terms of numbers. Earlier this year we commissioned Braw Data Ltd to carry out an analytical study of SCIOs. We wanted to know how SCIOs are shaping the Scottish charity sector, and in turn, how this was influencing our work.
This study combined data from the Scottish Charity Register with other OSCR data to provide insight on the characteristics of SCIOs compared to other legal forms.
The findings provide valuable information that help explain how SCIOs fit into the landscape of Scottish charities. How their purposes, beneficiaries, activities and finances compare to other legal forms, and how they have interacted with regulatory activities such as consents and inquiries.
OSCR generates a large amount of data on a day-today basis. Commissioning this research has helped to unlock its potential by generating meaningful information that we will add value to our work; helping to inform decisions and improve the way we operate and deliver services.