Moving forward on charity public benefit test

Moving forward on charity public benefit test





The Scottish charity regulator OSCR has produced the results from its pilot assessments leading to the full Rolling Review of Scotland’s existing registered charities.


All of the 16 volunteer charities assessed demonstrated that they provide public benefit, although 2 got directions on technical constitution matters. The process has enabled OSCR to develop its criteria and process, and updated guidance, which will be applied to all 23,500 charities over the next ten years. News item with more detail and link to the rather large report (pdf, 4.7MB) at


OSCR has also published a policy statement  on Unduly Restrictive Conditions around benefits provided by charities, as part of the test. In pdf format, 97kb, at


Source: XPress Digest