OSCR Updates

Charity regulation changes – keeping on “target”

In March the Office of the Scottish Charity Regulator (“OSCR”) published its report following up on the “Targeted Regulation” consultation which commenced in 2014. OSCR had made various proposals relating to changes to the Annual Return, the publication of charity accounts, establishing a centralised database of trustees, and introducing a requirement for charities to report “serious incidents” to the regulator. Chiene + Tait was among the many respondents to this consultation, the results of which can be found here, along with the detailed and summary reports by OSCR. The majority of OSCR’s proposals seem likely to be progressed in some form or another, with changes commencing later this year and more significantly in 2016-2017.

Amendments to charity test guidance

One of OSCR’s key roles is to grant charity status to new charities as well as monitor existing ones, and to assist in this process it has detailed guidance on understanding the relevant tests that must be passed to be on the Scottish Charity Register. Using the benefit of its experience, the Regulator has recently published revised guidance in draft. The new guidance is designed to be easier to read, include practical examples, and be easily navigable in on-line form that can be updated on an ongoing basis. The draft guidance is on OSCR’s website.