• Latest Updates
• Toolkit A to Z
• Simple Step Guides
  • Setting up a Community Group
  • Simple Steps to Fundraising
• The Third Sector
  • Support for the Third Sector
  • News and Updates
• Setting up a Community Group
  • News and Updates
  • Identifying the Need
    • Setting up a Steering Group
    • Listening to your Community
      • Community Consultation
      • Community Needs Assessment
      • Surveys and Questionnaires
      • Focus Groups
    • Learning about your Community
    • Feasibility Studies
  • Choosing a Structure
    • Unincorporated Associations
    • Unincorporated Charitable Trust
    • Company Limited by Guarantee
    • Scottish Charitable Incorporated Organisations
    • Community Interest Company
    • Industrial and Provident Societies
    • Development Trusts
    • Social Enterprise
    • Community Right to Buy
  • Your Constitution
    • Writing a Constitution
    • Adopting your Constitution
    • Making changes to your Constitution
  • Charitable Status
    • Charity Legislation
    • Becoming a Charity
    • Retaining Charitable Status
    • References to Charity Status
    • Making Changes
  • Establishing your Committee
    • General Committee Responsibilities
    • Legal Responsibilities
      • Company Ltd by Guarantee
      • Community Interest Company
      • Charity Trustee Duties
    • Role of Chairperson
    • Role of Treasurer
    • Role of Secretary
    • Forming Sub Committees
• Managing and Developing your Group
  • News and Updates
  • Planning and Development
    • Business and Project Plans
    • SWOT Analysis
    • Quality Assurance Systems
  • Monitoring and Evaluating Progress
  • Seeking External Assistance
    • Writing a Tender Brief
    • Choosing a consultant
    • Agreeing a Contract
  • Holding Meetings
    • Committee Meetings
    • Annual General Meetings
    • Minutes of Meetings
  • Data Protection
    • Data Protection Principles
    • Keeping and Using Personal Data
    • Obtaining Consent
    • Allowing Access to Personal Data
    • Data Protection Policy
  • Finance
    • Opening a Bank Account
    • Budgeting
    • Financial Record Keeping
    • Annual Accounts
      • Income and Expenditure Accounts
      • Charity Receipts and Payment Accounts
      • Accrued Accounts
      • Charity Accrued Accounts
    • Statutory Filing
      • Statutory Filing for Charities
      • Statutory Filing for Incorporated Organisations
    • External Scrutiny of Accounts
      • Independent Examination
      • Audit
    • Expenses and Remuneration
    • Trustee indemnity insurance
    • Tax Reliefs
      • Charity Tax Relief on Trading Profits
      • VAT Relief for Charities
      • Tax Exemptions for Sports Clubs
      • Gift Aid
  • Marketing and Promotion
    • Creating a Group Identity
    • Planning your Marketing
    • Working with the Press and Media
      • Writing a Press Release
    • Printed Marketing Materials
    • Creating Newsletters
      • Designing a Newsletter
    • Creating an Annual Report
      • Planning an Annual Report
      • Designing and Producing an Annual Report
      • Charity Trustees Annual Report
    • Building a Website
      • Website Structure
      • Website Design and Layout
      • Website Content
    • Social Media
  • Winding up an Organisation
    • Dissolving an Incorporated Organisation
    • Ceasing to be a Charity
      • Ceasing to be a Scottish Charitable Incorporated Organisation
• Generating Income
  • News and Updates
  • Planning your Fundraising
  • Fundraising Events
    • Holding Raffles and Prize Draws
    • Raffle Tickets
    • Drawing Your Raffle
  • Grant Income
    • Identifying Suitable Funders
    • Grant Application Tips
    • Completing a Grant Application Form
    • Letters of application
    • Grant Assessor Visits
  • Using Online and Digital Media
  • Public Donations
  • Trading
    • Trading as a Social Enterprise
    • Charity Trading
    • Procurement and Tendering
    • Contracts and Service Level Agreements
• People Management
  • News and Updates
  • Customers, users and Clients
  • Membership
    • Membership Services and Benefits
  • Being an Employer
    • Recruitment
      • Job Descriptions
      • Person Specifications
      • Salary and Wages
      • Contracts
      • Staff Handbooks
    • Managing Staff
      • Maternity and Paternity Leave
      • Flexible Working
      • Time off in Lieu
      • Disciplinary and Grievance Procedures
      • Sick Leave and Absence from Work
      • Retirement
    • Development and Training
  • Equalities and Human Rights
    • Equality Legislation
    • Protected Characteristics
    • Discrimination and Harassment
    • Public Duty
    • People with Disabilities
    • Human Rights
  • Health and Safety
    • Risk Assessments
    • No Smoking Regulations
    • Health and Safety Policy
    • Employers Liability Insurance
    • Public Liability Insurance
    • Fire Safety
      • Fire Risk Assessments
      • Fire Safety Procedures
    • First Aid
    • Food Hygiene
  • Working with Children and Vulnerable Adults
    • Protection of Vulnerable Groups Scheme
      • Regulated Work
      • Legal Responsibilities
      • Central Registered Body in Scotland
      • Disclosures
    • Child Protection
      • Child Protection Policy
    • Adult Protection
      • Vulnerable Adult Protection Policy
• Volunteering
  • News and Updates
  • Involving Volunteers
    • Volunteer Policy
    • Volunteer Task Descriptions
  • Recruiting and Selecting Volunteers
    • Recruitment Methods
    • Selecting and Screening
      • Meeting Your Applicants
      • Screening
  • Supporting and Motivating Volunteers
    • Supporting Your Volunteers
    • Motivating Your Volunteers
  • Volunteer Management Challenges
    • Grievance Procedures
    • When Volunteers Leave
    • Volunteer Crises
• Resource Management
  • News and Updates
  • Buildings
    • Maintenance and Security
      • Energy Efficiency
      • Security
    • Licensing
      • Public Entertainment
      • Public Performing
  • Volunteer Drivers
  • Community Car Schemes
• Community Planning
  • News and Updates
  • Community Planning Partners
  • Third Sector Involvement
  • Single Outcome Agreements
• Jargon Buster
• About the Community Toolkit
  • News and Updates
  • Thanks To
  • Your Comments
  • Becoming a Toolkit Partner
• Resource Library
• Subscribe to News and Funding Feeds
• Monthly Bulletin Subscription
• Toolkit Sitemap

Charity Legislation

« Back to Resources

The Charities and Trustee Investment (Scotland) Act 2005 is the comprehensive legislation dedicated to the governance and regulation of charities in Scotland.  It includes the legal framework for:-

• the process of applying for charitable status
• charity accounts
• supervision and monitoring of charities
• the responsibilities of Charity Trustees
• the role and functions of the Office of the Scottish Charity Regulator (OSCR)

OSCR’s general functions are to:- 

• determine whether a group/body is a charity
• keep a public Scottish Charity Register
• encourage, facilitate and monitor compliance of charities with the provisions of The Charities and Trustee Investment (Scotland) Act 2005
• identify and investigate misconduct on the administration of charities and to take remedial or protective action where necessary
• give information/advice or to make proposal to Scottish Ministers

Contact the Community Toolkit Editor

Conditions of Use
Last Updated 14/10/2011 15:11

_uacct = “UA-829849-2″;urchinTracker();

« Back to Resources