Tag: OSCR

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OSCR – what is the “targeted regulation” coming soon ?

From 1 April 2016, OSCR will increase the information they make available on the Scottish Charity Register, by starting to publish annual reports and accounts for larger income charities and charities that are Scottish Charitable Incorporated Organisations (SCIOs). The annual return form completed by all charities will see changes in the type of information gathered, while reporting […]

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Beware of “public disbenefit”

http://www.oscr.org.uk/news-and-events/latest-news/adoption-charity-unlawfully-discriminates/ The Office of the Scottish Charity Regulator (OSCR) has recently upheld its previous finding that St. Mary’s adoption agency fails the charity test because it fails the public benefit test. (By not allowing children to be adopted by homosexuals who co-habitate). “OSCR found that the charity does not provide public benefit because the way […]

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“Freeing up” restricted funds

Charities now have access to a new means of “freeing up funds” for charitable purposes. The “Charities Restricted Funds Reorganisation (Scotland) Regulations 2012” came into effect on 1 November, allowing charities to apply to OSCR to “unlock assets” that cannot currently be used, due to outdated restrictions. “Restricted funds” are assets which someone has given […]

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Not in Scotland please !

Australia is looking at setting up a similar Government body to the Scottish OSCR (Office of Scottish Charity Regulator). But some alarm bells are ringing. The Aussie equivalent is thinking of taxing charity income “of unrelated commercial activities that are not directed back to their altruistic purpose”. What does that mean ?. How long will […]

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Trustees Annual Report

OSCR would like your Trustees Annual Report to be more than a “box ticking” exercise. At a recent conference I attended, a session with OSCR highlighted the following; – does your “Trustees Annual Report” (TAR) show the passion of the Trustees in the report ? – make it interesting by putting photos and graphs in […]

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New legal “form” or type of Scottish charity.

From the 1st January, the Office of the Scottish Charity Regulator (OSCR) has introduced a new legal “form” or type of charity. This is unique to Scottish charities. Scotland leads the way again !. They have named it as follows; “Scottish Charitable Incorporated Organisation”. I notice on their brief, they call these new organisations: “SCIO Organisations”, or […]

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