1 / 15

1.1 version 2

Scottish charities, the law and the regulator An introduction to the Scottish charitable sector, the Charities and Trustee Investment (Scotland) Act 2005 and OSCR For advisors of smaller charities. 1.1 version 2. Charities in Scotland. How many charities are there in Scotland?

joan-jarvis
Download Presentation

1.1 version 2

An Image/Link below is provided (as is) to download presentation Download Policy: Content on the Website is provided to you AS IS for your information and personal use and may not be sold / licensed / shared on other websites without getting consent from its author. Content is provided to you AS IS for your information and personal use only. Download presentation by click this link. While downloading, if for some reason you are not able to download a presentation, the publisher may have deleted the file from their server. During download, if you can't get a presentation, the file might be deleted by the publisher.

E N D

Presentation Transcript

  1. Scottish charities, the law and the regulatorAn introduction to the Scottish charitable sector, the Charities and Trustee Investment (Scotland) Act 2005and OSCRFor advisors of smaller charities 1.1 version 2

  2. Charities in Scotland How many charities are there in Scotland? • 2005 - OSCR received details of 30,000 charities on HMRC index • 2006/7 – 7,763 untraceable ‘charities’ removed from the Register, assumed ceased • April 2006 – February 2009 2,987 new charities entered in the Register • July 2009 – 23,219 active registered charities 949 new charities entered in the Register 2

  3. Charities in Scotland How much money do charities in Scotland have? Total income for all charities on the Scottish Charity Register is nearly £13 billion 5.6% of charities are responsible for nearly 94% of the sector’s gross income Two thirds (66%) of charities have an annual income under £25,000 amounting to less than 1% of the sector’s total income 3

  4. Charities in Scotland 30 Sept 2009 17% 3,924 £100,000 income 18% 4,360 £25,000 income 65% 15,091 Total 23,375 4

  5. Charities in Scotland Who benefits from the activities of charities in Scotland? 5

  6. Charities in Scotland What do charities in Scotland do? The charitable purposes under which charities in Scotland are most commonly registered are: advancement of education (47%) advancement of citizenship or community development (30%) advancement of arts, heritage, culture or science (26%) relief of those in need due to disadvantage (25%) 6

  7. The Charities and Trustee Investment (Scotland) Act 2005 received royal assent 14 July 2005 phased implementation commenced April 2006 first comprehensive legislation dedicated to the governance and regulation of charities in Scotland replaces previous fragmentary regulatory regime divided between HMRC and Scottish Charities Office some sections require or provide for further Regulations 7

  8. The Charities and Trustee Investment (Scotland) Act 2005 PART 1 Charitiessections 1-78, divided into 10 chapters PART 2 Fundraising for benevolent bodies sections 79-92 PART 3 Investment powers of trustees sections 93-95 PART 4 General and supplementary sections 96-107 8

  9. The Act and Regulations Charitable status application procedures Collection of goods from the public Charity Accounts Public benevolent collections Charity Reorganisation The Act Professional fundraising Information held on Register Charity References in Documents Scottish Charitable Incorporated Organisations Dormant accounts of charities 9

  10. The Charities and Trustee Investment (Scotland) Act 2005 PART 1 Charities The Office of the Scottish Charity Regulator (OSCR) (ss1-2) Scottish Charity Register (ss3-19) Co-operation and information (ss20-27) Supervision of charities (ss28-38) Reorganisation of charities (ss39-43) Charity accounts (ss44-48) Scottish charitable incorporated organisations (ss49-64) Religious charities (s65) Charity trustees (ss66-70) Decisions, notices, reviews and appeals (ss71-78) 10

  11. The Office of the Scottish Charity Regulator assumed its full responsibilities from 24 April 2006 general functions: to determine whether bodies are charities to keep a public register of charities to encourage, facilitate and monitor compliance of charities with the provisions of the Act to identify and investigate apparent misconduct in the administration of charities and to take remedial or protective action to give information or advice, or to make proposals to Scottish ministers 11

  12. The Office of the Scottish Charity Regulator Vision A flourishing charity sector in which the public has confidence, underpinned by OSCR’s effective delivery of its regulatory role Objectives to increase public confidence in charities through effective regulation to increase transparency and public accountability of charities to increase charity trustees’ awareness of their statutory responsibilities to establish and maintain OSCR as a trusted, effective and innovative regulator to reduce the burden of regulation on charities wherever possible, with particular emphasis on reducing multiple reporting 12

  13. The Office of the Scottish Charity Regulator Regulatory principles Independence Proportionality Accountability Transparency Consistency Fairness 13

  14. The Office of the Scottish Charity Regulator OSCR structure (from 1 Sep 2009) Board Chief Executive Charity Services Charity status Consents and Notifications Enquiry & Investigations Monitoring Investigations Compliance Support Policy & Development Policy engagement Outreach Corporate Services Scottish Charity Register Annual Returns 14

  15. The Office of the Scottish Charity Regulator Contact information Office of the Scottish Charity Regulator2nd Floor, Quadrant House9 Riverside DriveDundeeDD1 4NY (01382) 220446info@oscr.org.ukwww.oscr.org.uk   15

More Related