Change to incorporation options for Scottish charities from November

Scottish charity regulator OSCR has decided that in future they will only offer one option for charities looking to incorporate. OSCR’s news item explains that they are taking this step to simplify matters.

Here they are talking about changing from being an unincorporated association to becoming a SCIO or a company. They have up to now:

offered two options towards incorporation. One of these was, on the surface, viewed by some as a “conversion” process. The hope had been that this process would make it simpler for charities. However, in the end the process led to difficulties. For charities, there was confusion particularly with respect to their dealings with other regulators, banks etc. For us, it made our internal processes confusing and cumbersome, and made it difficult for us to deal effectively with charities. And for other regulatory stakeholders such as the Care Inspectorate, it has sometimes been complicated.

The change comes in from early November, and will mean that Scottish charities which want to incorporate will need to apply for status for a new charity, and seek consent to wind up the existing one.