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.
Consultation questions
Purpose for a review
1. Should there be a review of charity regulation?
- Yes
- No
- Don’t know
2. Please explain why you think there should or should not be a review of charity regulation.
3. If a review of charity regulation is undertaken, which of the following should be the purpose of the review (choose one):
- To assess the effectiveness of current charity regulation in meeting the future needs of the sector
- To review the Charities and Trustee Investment (Scotland) Act 2005 - exploring if the Act is doing what it set out to do and if any changes are required
- Don’t know
- Other – please specify
4. Do you think you or your organisation will have capacity to contribute views to a review process in the next 12 months?
- Yes
- No
- Don’t know
Parameters for a review
5. If a review of charity regulation is conducted, what topics should it cover and why?
6. What topics should it not cover, and why?
7. In the past consultations some people have suggested aspects of charity regulation they think should be reviewed. These are listed below.
Charitable purposes
There are 16 charitable purposes set out in section 7(2) of the 2005 Act. Each charity must have at least one of these purposes in their written constitution. The purpose(s) make clear what the charity has been set up to achieve, its broad aims.
Public benefit
Public benefit is the way a charity makes a positive difference to the public (either in general or to a specific section) through the activities it carries out when advancing its charitable purposes. This is set out in Section 8 of the 2005 Act.
Charity trustee duties
All charity trustees have legal duties and responsibilities under charity law. A duty is something that you must do, and all the duties must be met. The duties are set out in Section 66 of the 2005 Act.
More information on these aspects of charity regulation and other requirements can be found in OSCR’s guidance: OSCR | Guidance and forms.
Top of Form
7 A. Charitable purposes: Should this aspect of charity regulation be reviewed?
- Yes
- No
- Don’t know
7 B. Public benefit: Should this aspect of charity regulation be reviewed?
- Yes
- No
- Don’t know
7 C. Charity trustee duties: Should this aspect of charity regulation be reviewed?
- Yes
- No
- Don’t know
8. Is there anything else you think should be included in a review of charity regulation?
Please explain what and why
Technical areas
There are three technical topics that have been identified to form part of a ‘technical workstream’, separate from any wider review of charity regulation. Details of these topics can be found in the Annex.
Reorganisation of statutory and Royal charter charitiesTop of Form
9 A. Should this technical topic be reviewed?
- Yes
- No
- Don’t know
Incorporation to a Scottish Charitable Incorporated Organisation (SCIO)
9 B. Should this technical topic be reviewed?
- Yes
- No
- Don’t know
Audit income thresholds
9 C. Should this technical topic be reviewed?
- Yes
- No
- Don’t know
10. Are there any other technical issues you think should be added to the technical workstream?Bottom of Form
Contact
Email: charityreview@gov.scot
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