Charity regulation review: consultation

This consultation paper seeks your views on whether there should be a review of charity regulation and, if so, what you think the purpose and parameters should be.


Technical areas for review

People have told us that some technical areas of charity regulation would benefit from being changed, raising three specific issues which we have already committed to look at.

These are:

A. reorganisations of statutory and Royal charter charities

B. incorporation to a Scottish Charitable Incorporated Organisation (SCIO)

C. a review of audit thresholds.

More information about these topics can be found in the Annex.

These are long standing and complex issues for parts of the charity sector. We already have a lot of detail about them and know that they need to be looked at. We plan to do this in a ‘technical workstream’, which can be progressed separately from a review of charity regulation. The consultation asks if there are any other areas you think we should include in this technical strand of work.

Contact

Email: charityreview@gov.scot

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