Saturday, September 16, 2006

New Guidance for ( Scottish) Charity Trustees

21 August 2006

The Office of the Scottish Charity Regulator (OSCR) , the independent registrar and regulator for 21,000 Scottish Charities has published new guidance for charity trustees, outlining their duties under the Charities and Trustee Investment (Scotland) Act 2005. English and Welsh charities that operate in Scotland may have to register with OSCR and conform to its higher professional standards.

'Guidance for Charity Trustees - acting with care and diligence' is the latest in the Regulator's range of publications and is aimed at assisting charity trustees to understand what is expected of them, as individuals and collectively, under the Act.


A key feature of the new publication is a checklist, with examples of good practice to help charity trustees fulfil their duties and responsibilities.


In demonstrating the importance of understanding trustee duties, OSCR is to issue a copy to every one of Scotland's 21,274 active charities as well as providing supplies to umbrella organisations and professional bodies.


The new publication explains general duties, such as:

* Acting in the interests of the charity;
* Operating in a manner consistent with the charity's purposes;
* Acting with care and diligence; and
* Collective or corporate responsibility.


In addition, specific duties are detailed, including:

* Reporting to OSCR;
* Financial records and reporting; and
* Providing information to the public.

The document features a section on the new investment powers of trustees generally, including trustees of charitable trusts. Sources of relevant advice and support to enable charity trustees to fulfil their duties, are also listed.


OSCR will continue to add to its range of guidance during the remainder of 2006. If you would like to be added to our email list, please subscribe here.

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