CHARITY UPDATE 
APRIL 2008

In this eNewsletter:



Charity Contacts



Anne Swarbrick 

Direct Dial:
0131 625 7201

Email:
anne.swarbrick
@andersonstrathern.co.uk







Victoria Simpson 

Direct Dial:
0131 625 8162

Email:
victoria.simpson
@andersonstrathern.co.uk

 

Where are we?

1 Rutland Court,
Edinburgh, EH3 8EY
t: 0131 270 7700
f: 0131 270 7788

24 Blythswood Square
Glasgow, G2 4BG
t: 0141 242 6060
f: 0141 221 4733

14 Court Street
Haddington, EH41 3JA
t: 01620 82 2127
f: 01620 82 5839

163 Lanark Road West
Currie, EH14 5NZ
t: 0131 449 2833
f: 0131 449 6725

Contact information and maps of all Anderson Strathern offices

 

The Charities References in Documents (Scotland) Regulations 2007

All  charities on the Scottish  Charity Register (“the Register”) must now display  specific information  on certain documents,  which  will  make it clear to  the public that they are a charity. Further details are contained in The Charities References in Documents (Scotland) Regulations 2007 (“the Regulations”) and The Charities and Trustee Investment (Scotland) Act 2005 (“the Act”).
 

Do the Regulations apply to all charities on the Register ?

Yes. This will include any charities which are already registered charities in another country, such as with the Charity Commission for English and Welsh Charities.

When do the Regulations come into effect?

From the 1 April 2008 for all existing charities on the Register.  However, new charities that are entered on the Register on or after 1 October 2007 have an additional six months after this date before they come into effect.

What do the Regulations mean?


All documents  issued or signed on behalf of the charity after the relevant date must now display the following information:-
  • The Scottish charity number.
  • The charity’s name as it appears on the Register.
  • Any other name by which the charity is commonly known.

If a charity does not use “charity” or “charitable” in its name, then it must state that it is either a charity, a charitable body, a registered charity, a charity registered in Scotland, a Scottish charity or a registered Scottish charity.  These terms are found in section 13 of the Act.

A charity which is established under Scottish Law, or which is managed or controlled wholly or mainly from Scotland, would therefore describe itself as either a Scottish charity or a registered Scottish charity.

What documentation should display information?

  • Business letters and e-mails;
  • Advertisements, notices and official publications, (e.g. posters, magazines, newsletters, adverts on the TV or radio etc).
  • Any document which solicits money or other property for the benefit of the charity;
  • Bills of exchange, promissory notes, endorsements and orders for money or goods;
  • Bills rendered;
  • Invoices, receipts and letters of credit;
  • Statements of account prepared in accordance with Regulations 8, 9 or 14 of the Charities Accounts (Scotland) Regulations 2006 (e.g. the annual  report);
  • Educational or campaign documentation;
  • Conveyances which provide for the creation, transfer, variation or extinction of an interest in land;
  • Contractual documentation.

As a matter of good practice, charities may wish to extend this to all forms of communication which are available to the public, such as business cards, compliment slips, website etc.

It is important to  ensure that the Regulations are followed for all external communications to the general public.  The Regulations do  not apply  to internal communications, such as those between trustees, members, volunteers or staff, which is the view adopted by OSCR.  However, it will be open to each charity to decide whether or not they wish to apply the Regulations consistently for all internal and external communications as a matter of good practice.

Do I have to destroy all my existing stocks of printed material?

The Regulations are compulsory.  OSCR has confirmed that charities can amend their  existing stocks in a way that is convenient to them, for example by sticker or by hand.  Charities which enter the Register on or after 1 October 2007 with the six months grace period could therefore use up existing stocks (if any) within this period.

I am still unsure which documentation the Regulations apply to

If in doubt, the Regulations should be applied at all times as a matter of good practice.  Reference should also be made to OSCR’s guidance on the Regulations, which contains a number of good practice points.

Where should this information be displayed?

The Regulations are silent on this.  It is in each charity’s  best interests however to ensure that the information is placed in a prominent position which is easy to see.

Charitable Companies

Charities which are also companies are subject to the requirements of both Charity and Company Law.

All such charities need to include on all their documentation, websites and email footers the following information:-

  • Company name;
  • Company number;
  • Registered office address;
  • Country of registration.

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.

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