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OSCR Guidance and Good Practice for Chairty Trustees
The charity trustee duties are set out in The Charities and Trustee Investment (Scotland) Act 2005, referred to in this guidance as the 2005 Act. We, the Scottish Charity Regulator, are responsible for regulating charities registered in Scotland and their charity trustees. This guidance explains what the 2005 Act says charity trustees must do or must not do.
The guidance does not cover all the laws that might be applicable to your charity. It covers the legal duties of charity trustees set out in the 2005 Act, with good practice recommendations and links to sources of advice.
As charities come in all different shapes and sizes, not everything in this guidance will apply to all charities registered in Scotland. In addition, many charities have to comply with other legislation and regulation, for example, charitable companies must also comply with company law.
Who is the guidance for?
This guidance is for:
- Anyone who is a trustee of a charity registered in Scotland.
- Anyone thinking of becoming a charity trustee.
- People working with, or advising, charity trustees.