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Making Changes

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Over the years it can be expected that there will be some changes to your charity. There may be changes to the people managing the charity, for example as Charity Trustees resign and new Charity Trustees come on board, or if people move address, and their contact details change. Your group might need to change direction, make changes to the activities or administration of services.

As a charity on the Scottish Charity Register some changes will simply require your charity to notify the Office of the Scottish Charity Regulator (OSCR), whilst to make some other changes, you are legally required to seek OSCR’s prior consent (that is ask their permission before the changes can take place). 

Seeking prior consent from OSCR

Charities on the Scottish Charity Register must seek OSCR’s consent at least 42 days prior to making any of the following changes:-

  • changing the name of the charity 
  • changes to the charity’s governing document but only where these changes relate to the charitable purposes of the charity 
  • winding-up or dissolution of the charity 
  • amalgamating with another charity or body (in which case each charity needs to apply for consent and needs to remember that consent for this does not give any assurance that the new body will meet the charity test – the new body will need to consequently apply separately for charitable status)
  • changing the charity’s legal structure (for example from a trust to a SCIO or from an unincorporated association to a company) – there is an ‘all in one’ consent process for this which will enable the charity to keep its charity registration number

If your group is considering any of these changes they should use the correct consent form (available on OSCR’s website together with guidance). Once OSCR’s permission has been granted your group should follow your governing document’s rules on presenting the proposed changes to the members. Any meeting where the changes are formally adopted should be properly minuted as a record of making the change properly.  You are also required to remember to notify OSCR once the changes have been formally adopted by your members. 

Notifying OSCR

Charity Trustees have a legal duty to notify OSCR immediately of any changes to your charity’s principal contact details.

You must notify OSCR within 1 month after the following changes take place:-

  • the appointment of a receiver in respect of the charity’s property (assets)
  • any administration order or any order for the winding up or dissolution made by the court in respect of the charity

Charity Trustees also have a legal duty to notify OSCR no later than 3 months after any of the following changes have taken place:-

  • any changes to details on the Scottish Charity Register (for example a change to the charity’s website address)
  • any changes to your charity’s financial year end 
  • any changes to your constitution (unrelated to the charity’s purposes) 
  • confirmation of any changes for which OSCR has given prior consent

In cases where a charity’s own constitution (governing document) prevents it from making changes, OSCR has powers within the Charities and Trustees Investment (Scotland) Act 2005 and subsequent regulations, to approve making changes to the charity’s constitution (Section 39-42 – ‘Charity Re-organisation’). More information on this is available from OSCR’s website.

Contact the Community Toolkit Editor

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Last Updated 14/10/2011 15:11

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