OSCR Notices and Alerts
As part of our regulatory work, we publish a range of notices and alerts to help keep charities, the public and the third sector informed.
The sections below include more information about current notices, alerts and reports.
Charity reorganisation is a valuable tool for charities in Scotland to release unused funds back into the charity sector. It also allows charities that do not have the power to make changes to apply to us for the authority to do so.
A list of charities currently reorganising can be found in the table below:
| Charity Name | Charity Number | Documents |
| The Church of Scotland | SC011353 | View all docs |
| The Gordonian Association RB Strathdee Trust | SC051659 | View all docs |
| Darwin Trust Of Edinburgh | SC006400 | View all docs |
| Lowson Trust | SC009279 | View all docs |
| Gordon Lennox (Fochabers) Trust | SC002094 | View all docs |
| Edinburgh and Lothian Trust Fund SCIO | SC049138 | View all docs |
| Clappers Trust | SC004471 | View all docs |
Charities have a legal duty to submit accounts to OSCR within 9 months of their financial year end. The submission of this information increases accountability and transparency and helps to enhance public trust and confidence in the sector.
When charities fail to submit their accounts on time, and fail to engage with us about this, we have the power to remove them from the Scottish Charity Register. We give notice of our intention to remove these charities from the Register.
SCIOs exist only so long as they are entered in the Scottish Charity Register. Therefore, where a SCIO wishes to stop operating and bring an end to its existence, it must apply to us to dissolve it by removing it from the Register.
As part of the application process, charity law requires that the proposed dissolution is published on our website prior to it taking place. This gives members of the public, donors and creditors notice of the intended dissolution.
Please click here to see current applications for solvent dissolution and insolvent dissolution.
Under section 33 of the Charities and Trustee Investment (Scotland) Act 2005, we must report on the subject of the inquiries we make under section 28 if, as a result of our inquiries we:
- give a direction, or remove a charity from the Register under section 30
- suspend a person under subsection (4) of section 31, or
- give a direction under any of subsections (5) to (9) of section 31
We can also choose to publish a report on the subject of any other inquiries we have made under section 28 - for example, an individual case may offer useful lessons for the wider sector.
Please click here to view all our published inquiry reports.