OSCR, the Office of the Scottish  Charity Regulator has announced that the results of phase one of the rolling review programme will now be published in October,  rather than  at the end of May as originally planned.

Phase one has identified 30 charities for review which include Donaldson’s College, Hutcheson’s Educational  Trust and The National  Trust  for Scotland. For a full list of the charities involved, please click here.  

OSCR stated that  the delay is to enable them to  fully consider “issues such  as levels of fees and other possible restrictions on access,  the provision of charitable benefit for people that are not members and ongoing research into  affordability of charges” as issues that require further work  to  ensure that the charity test is applied consistently.

We will  keep  you updated on all relevant developments.

To read our earlier ezine on rolling review and the results of the pilot study,  please click here.
 

Updated OSCR Guidance on “Meeting the Charity Test”

OSCR published its revised draft guidance on “Meeting the Charity Test” for consultation in January. The results of this consultation were published on 11 June. To read a copy of the consultation evaluation report,  please click here. The fully revised guidance on “Meeting the Charity Test” will now be published in October,  rather than  at the end of May as originally intended.

The revised guidance will reflect the experience OSCR has gained over the last 2 years in regulating the charity sector and dealing with over 1,600 applications  for charitable status.

We will update you further once the finalised guidance become available.

Further information

This E-zine is intended for general information purposes only.  We are pleased to provide any further advice which may be required or deal with any other queries you may have. Please contact our Head of Charities, Anne Swarbrick or Victoria Simpson.