Charity Law

Are you on the Scottish Charity Register?

Are you a Charity Trustee?

Do you know what the Law requires?

Scottish Charity Law places duties and responsibilities on the people in management and control of Scottish Charities. The four general duties of a Charity Trustee as set out in Section 66 of the Charities and Trustee Investment (Scotland) Act 2005 are to;

1. seek, in good faith, to ensure that the charity acts in a manner which is consistent with its purposes,
2. act with the care and diligence that it is reasonable to expect of a person who is managing the affairs of another person, and
3. in circumstances capable of giving rise to a conflict of interest between the charity and any person responsible for the appointment of the charity trustee;
   (i) put the interests of the charity before those of the other person, or
   (ii) where any other duty prevents the charity trustee from doing so, disclose the conflicting interest to the charity and refrain from participating in any deliberation or decision of the other charity trustees with respect to the matter in question.
4. The charity trustees of a charity must ensure that the charity complies with any direction, requirement, notice or duty imposed on it by virtue of this Act.

The act is accompanied by regulations which govern charitable accounting practices and other matters. Our Development Officer, Sandy Mathers, has experience of working closely with the Office of the Scottish Charity Regulator (OSCR).

If you or your group need advice on the costs and benefits of charitable status, or need training in the duties of charity trustees, charity accounting regulations, help with your annual return to OSCR please don't hesitate to get in touch. development@acvo.org.uk. (01224) 686052.