14 July 2010
OSCR (Office of the Scottish Charity Regulator) has issued updated guidance regarding when OSCR consent is required for charities that want to:
- change their name
- amend their purposes
- amalgamate with another body
- wind up or dissolve
- apply to court to amend their charitable purposes or to amalgamate or to wind-up
- change their legal form
The guidance also deals with notifications that must be given to OSCR when charities make changes, including both the above changes and any change to part of the constitution (not just the purposes).
The new guidance is available on OSCR's website at: www.oscr.org.uk/Makingchangestoyourcharity.stm
Charity reorganisation under sections 39 to 43 of the Charities and Trustee Investment Scotland Act 2005 (the Charities Act) continues to be considered in separate guidance, see: www.oscr.org.uk/ReorganisationsunderSection39.stm