About Scottish Charities

 

There are over 23,500 charities entered in the Scottish Charity Register, with a total reported annual income of over £12.9billion.  Over two thirds have a gross annual income of under £25,000, together accounting for less than one per cent of the sector's total income.

 

Scottish charities 2008 is the latest comprehensive profile of Scotland's charity sector.  The profile is based on information collected from annual returns from charities over OSCR's first two years of full operation.
 
The profile builds on the benchmarks established in Scottish Charities 2005 and provides insight into the charity sector in Scotland, its activities, its beneficiaries and income and operating trends on a national and regional basis.
 
Key points drawn from the profile include:
 
  • 93.7% of total charitable sector income is accounted for by 5.6% of charities
  • there are 355 cross border charities on the Scottish Charity Register
  • OSCR has granted charitable status to 2,114 charities since April 2006
  • 56% of charities reported an email contact. 

 

  Trustee Indemnity

Shortly after taking up its powers, OSCR identified Trustee Indemnity Insurance as an issue of concern for the sector.

 

Read about OSCR's position and how we advised Ministers on this issue.

Trustee duties

Charity trustee duties are not new.  However, the Charities and Trustee Investment (Scotland) Act 2005 sets these out explicitly for the first time.

 

OSCR has produced guidance to assist charity trustees to understand what is expected of them, as individuals and collectively, under the Act.


 Fundraising

Part 2 of the Act outlines powers and requirements in relation to Fundraising for Benevolent Bodies.  Read more here. 

 Applying for status

If you apply for charitable status for your organisation it will have to fulfil a number of conditions to meet the charity test.

 

Read more here, including OSCR's guidance and application forms.

 

Exempt Promoters

Exempt promoters must notify each relevant local authority of their intention to carry out a public charitable collection in their area.  Read more here, including a list of exempt promoters.

 

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