Scottish Council for Voluntary Organisations

Structure and governing documents

Your governing document outlines the formal rules about how your board will govern and make decisions,Depending on your type of organisation this may be called: the constitution the memorandum and articles of association,voluntary sector in Scotland, there is more information about this and other structures in the SCVO guide,Unincorporated organisations – village halls governed by a deed of Trust Many village halls in Scotland,interest, without a formal structure.

https://scvo.scot/support/village-community-halls/governance/structure

Choosing the right structure

The type of structure that's right for your organisation will depend on what you're planning to do and,In this section, we'll talk you through the different kinds of structures available and what kind of,Incorporated or unincorporated organisations Choosing whether your organisation is incorporated or unincorporated,If you are unincorporated, any contracts or financial agreements will probably need to be made in the,Available structures Other structures

https://scvo.scot/support/setting-up/structure

Accounts & reporting

charity or is incorporated, this is a legal requirementif your organisation is not a charity and is unincorporated,Find out more about the implications of different legal structures.,The type of external scrutiny depends on the charity’s governing document, gross income and net assets,The Association of Charity Independent Examiners (ACIE) may be a useful place to start if you are trying,Under the 2006 Regulations, if the term ‘audit’ is used in a charity’s governing document, or it prepares

https://scvo.scot/support/running-your-organisation/finance-business-management/charity-accounts-financial-reporting

Roles & responsibilities

values of the organisation.Develop direction, strategy and planning.Ensure the organisation has the structure,There are no specific legal restrictions to who can be a management committee member of an unincorporated,voluntary association that doesn’t have charitable status.,They can be personally responsible for what it does, depending on the organisation’s legal structure,Good governance needs well informed and active trustees.

https://scvo.scot/support/running-your-organisation/governance/roles-responsibilities