Scotland’s charity regulator OSCR has extensively rewritten its guidance on “what it takes to become a charity and to stay within the rules on public benefit”. Web-based with a new-look, it is designed to be easier for the trustees of potential new charities to understand. It has been informed by OSCR’s work on charity status with over 5,000 organisations since the last update.
Each section of the guidance features real-life case study examples to illustrate the legal concepts that OSCR must consider and issues that could arise. In contrast to the position in England and Wales, the relevant legislation (in 2005) sets out specific factors which the Regulator must look at in assessing whether organisations meet the ‘charity test’.
OSCR news release is at http://www.oscr.org.uk/hot-topics/regulator-updates-guidance, or get ‘Meeting the Charity Test: Guidance‘ (in web or pdf format).
Third Force News coverage highlights that the issue of public benefit has caused most controversy in relation to private schools.