Sections 39 to 43 of the Charities and Trustee Investment (Scotland) Act 2005 allow for OSCR to approve a Reorganisation Scheme in situations where the constitution of the charity does not give the charity trustees the power to reorganise or make changes to the charity’s constitution.
Charities wishing to reorganise must apply to OSCR. An Application Form has been prepared by OSCR to assist charities with this process. Charities wishing to prepare their own written submission for OSCR can also do so. This will not prejudice the charity’s application.
Guidance to govern the submission and consideration of applications has also been prepared. This Guidance is intended as a practical guide to the charity reorganisation process.
Key Documentation
Charities wishing to apply for charity reorganisation in Scotland should refer to the following:
- Charity Reorganisation Guidance
- Application Form in PDF Application form in word
- Newspaper Notice Suggested Text (only for charities with a gross annual income of £250,000 or more)
- Charities Reorganisation (Scotland) Regulations 2007
- Sections 39 – 43 of the Charities and Trustee Investment (Scotland) Act 2005
Hard copies are available upon request.
Objections
OSCR is required to publish a notice on its website, for a period of not less than 28 days and not more than 42 days, for every application received. This notice states the name of the applicant and provides a summary of the proposed Reorganisation Scheme. The list of charities currently applying for reorganisation can be viewed here.
An objection can be made if it relates to a proposed Reorganisation Scheme . This must be done by contacting OSCR by the latest date set for objections. In all cases, this is 14 days after the end of the official ‘publication period’. You can find this date on the list of charity reorganisations currently being considered.
If a member of the public wishes to raise any other concern about a charity, this must be done by contacting OSCR's Investigations team. OSCR’s Enquiry and Intervention Policy sets out our procedures in relation to formal enquiries into charities and the making of individual complaints.
How to object
• the name and address of the objector
• the nature of their interest in the charity (if any)
• the nature of the objection and the reasons for it.
Copies of any objections received will be forwarded to the applicant charity. The personal details of individual objectors will be provided to the charity, unless OSCR is specifically asked not to do so. Please indicate if you do not wish your personal details to be passed on to the charity.
Please note that any objections should be sent to:
2nd Floor
Quadrant House
Riverside Drive
Dundee
DD1 4NY
info@oscr.org.uk
To be considered, objections must be received by OSCR no later than the latest stated date for objection. Objections received after this time will not be considered.

