Members yes

You have indicated that you would like your organisation to have members with decision making powers

Is charitable status for you?oscr

A charity is an organisation set up solely for charitable purposes and to provide a public benefit. It also must:

  • not allow its property to be used for non-charitable purposes
  • not allow Ministers to direct or otherwise control its activities
  • not be a political party, and not have as its purposes the advancement of a political party

Not all voluntary organisations are charities. There are distinct advantages and disadvantages relating to charity status that should be considered.

Advantages Disadvantages
Tax relief on surpluses and donations Restrictions on spending
Access to funding only available to charities Cannot engage in party political activities
Rates relief for premises Must adhere to specific legislation
Special VAT concessions Trustees have specific duties and responsibilities under legislation

All charities must submit an annual return and accounts to OSCR every year and seek their permission to make certain changes.

Is charity status right for you?

Yes No
Scottish Charitable Incorporated Organisation (SCIO) Unincorporated association
Voluntary or Unincorporated Association Company Limited by Guarantee
Company Limited by Guarantee Community Interest Company
BenCom Co-operative Society
Company Limited by Shares



Click here if you would want charity status Click here if you don’t want charity status