Setting up a charity
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What you need to consider
To become a charity in Scotland you must apply to the Office of the Scottish Charity Regulator (OSCR) for charitable status.
Before applying for charitable status you must first consider if charitable status is the best way to proceed for your organisation. Please read our Becoming a Charity in Scotland leaflet for further information and advice.
There can be considerable advantages in gaining charitable status, including:
- your organisation may be able to apply for charitable tax reliefs i.e. giftaid (for further details see HMRC website)
- your organisation may be able to claim a reduction in business rates for any premises it occupies (for further details contact your local council)
- your organisation may become eligible to apply for grants from grant-giving bodies
- being able to call your organisation a charity may help with your fundraising and in gaining and maintaining public support.
However, you will need to consider whether these advantages are relevant to your organisation, now or in the future.
You may also wish to weigh them against the added obligations the organisation will have if it gains charitable status in Scotland. Further information about these obligations is available from our Meeting our requirements pages
As a regulator, OSCR cannot advise you on what decision to take, but you wish to seek further information and advice from the following sources:
- Scottish Council for Voluntary Organisation (SCVO)
- your local Council for Voluntary Service (CVS Network)
- a professional adviser (Law Society of Scotland; accountants)
If your organisation wishes to be recognised as a charity you must make an application to OSCR. Application forms and further information about the registration process are available on our applying to become a charity page.
