Charity sector in Scotland
The charity sector is a significant sector in the Scottish economy, but it lacks regulation. Prior to 1992, charities were not subject to any regulation, although the terms “charity” and “public trust” were used to refer to similar organizations. Non-profit organisations did not enjoy the same tax advantages as charities, and some required special formats to be considered charitable. Additionally, charities were subject to prosecution by the Lord Advocate, who had jurisdiction over the “public trust” sector.
Top charities in Scotland
One of the top fatality causes among Scottish citizens is pancreatic cancer, which affects over 9,500 people annually. Though it ranks among the top five causes of cancer, pancreatic cancer has the lowest survival rate. That’s why Pancreatic Cancer Scotland is dedicated to improving awareness and education about the disease, and to providing support to sufferers and their families. It’s important to recognize that early diagnosis can significantly improve the patient’s chances of survival. Unfortunately, most sufferers don’t receive a diagnosis until late in the disease, when surgery and other treatments are no longer options.
Another danger to many Scots is Arthritis, the main arthritis charity is Scotland vs Arthritis. While many people associate arthritis with older people, it can also affect young children. One form of the disease, juvenile idiopathic arthritis (JIA), can severely stunt a child’s physical activity. SNAC provides fun events for children affected by JIA throughout Scotland. Founded by a group of parents of children with JIA, SNAC depends on donations and fundraising events to ensure that children with JIA can continue to participate in physical activities.
Sense Scotland is also one of the top charities engaging in various disabilities, promoting awareness and various services to help people with disabilities.
Scottish Charities and OSCR
If setting up a cross-border charity in Scotland, you need to make sure that you meet the correct requirements before registering with the Scottish Charity Regulator (OSCR). The OSCR is a government body that regulates charities throughout the United Kingdom. The OSCR provides additional guidance on its website for charities and those who work with them. Listed below are the main requirements and key dates for Scottish charities. By reading this guidance, you’ll be better able to decide whether or not your charity should register.
The Scottish Government is consulting on proposed changes to charity law. The proposed changes to charity law have been prompted by the Scottish Charity Regulator (OSCR)’s proposals for improvements. The OSCR has expressed disappointment that the consultation results have not been as detailed as it might have been. The charity regulator has published a briefing note to explain the proposals and give advice to charities that are cross-border.
Legislative Bodies
The main legislation for Scottish charities is the Charities and Trustee Investment (Scotland) Act 2005. This Act requires charities to keep and publish their annual accounts. This Act was amended in 2007 and 2008 to add additional requirements, including the requirement for trustees to produce and publish an annual report. This legislation was created following high-profile cases of fraud and embezzlement within Scottish charities.