New Guide on being a charity in Scotland

New guide on being a Charity in Scotland

Easy to read guidance on the charity test and trustee duties


The Scottish Charity Regulator (OSCR) has unveiled a brand new booklet to make the basics of Scottish charity law easier to understand.

Designed to be used throughout a charity’s life, ‘Being a Charity in Scotland’ uses simple graphics and straightforward language to help those who run Scottish charities understand their responsibilities.

The guide is for:

• Charity trustees of existing charities or people working in charities, especially smaller ones
• People who want to set up a charity
• Professionals who advise charities and organisations that want to become charities.

It sets out the key points charities need to know about Scottish charity law. Within the guide there are links to detailed guidance pages contained on our website and it also has information on other organisations that can provide help and advice to charities.

‘Being a Charity in Scotland’ is available online

OSCR’s Head of Engagement, Dr Judith Turbyne said:

“Scottish charities make a huge contribution to Scottish society. As regulator we are in the privileged position of being able to get a glimpse of the breadth and depth of all that work.

“The passion and commitment that goes into starting and running Scottish charities by voluntary trustees is impressive. But passion alone is not enough. It is important to remember that these trustees have specific responsibilities.

They are aware that, at times, these responsibilities might appear onerous. They are trying to ensure that it is as easy as possible for trustees and potential trustees to understand what they need to do when setting up and running a charity. They have produced this Guide to be short and accessible, making compliance as easy as possible for all those who are running charities.


• ‘Being a Charity in Scotland’ is available at
• The Guide combines and condenses the Meeting the Charity Test: Guidance and Guidance and good practice for Charity Trustees.
• ‘Being a Charity in Scotland’ can be printed off and comes in a standard .pdf format. There are limited paper copies available from OSCR. Any requests for paper copies should be sent to Attendees at ‘The Gathering 2017’ (22 and 23 February 2017) will be able to pick up a copy of the booklet from the OSCR stand (Stand 3).