Charitable Status after April 2006
This section provides a guide to the new charity law in Scotland, the Charities and Trustee Investment Act (Scotland) 2005. Pages are being added to this part of the site in the run up to April 2006. To aid navigation in this part of the site it will be helpful to read the Introduction & Overview page first.
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Charity Accounts and Financial Reporting for Voluntary Organisations
This page provides information on the production of accounts for voluntary organisations, particularly charity accounts.
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Companies Act 2006 - Charitable Issues
Information provided by MacRoberts on the Companies Act 2006, specifically the sections which may affect charities in Scotland.
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Contracts and Service Level Agreements
Information about the use of contracts and service level agreements (SLA) by voluntary organisations.
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Duties of Charity Trustees
Trustees are under general duties to act in the interests of the charity, make sure it does what it was set up to do, act with care and diligence, avoid conflicts of interest make sure they and their charity comply with the Act. Breach of duty is considered ‘misconduct’ on the basis of which OSCR (and ultimately the Court) may take a number of actions. However, breach of duty is not a criminal offence.
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Employment Contracts
This page provides a brief overview of the benefits of a written contract of employment and the key points that it should cover.
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Funding Legislation & Good Practice
This page provides a note on the combination of good practice and law that must be considered when fundraising and links to sources of in-depth information.
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Funding of the Scottish Voluntary Sector
This page, compiled in 2005, looks at statistics on the funding of the Scottish voluntary sector. The page looks specifically at sources of funding, types of funding as well as asset funding such as loan finance.
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Getting to Grips with Governance Toolkit
A toolkit designed to get you up to speed on what you need to know on governance in a voluntary organisation in Scotland.
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Guide to Constitutions and Charitable Status
A toolkit providing detailed guidance on Constitutions and Charitable status within the current Scottish legal environment, including changes introduced by the Charity and Trustee Investment (Scotland) Act 2005. This guide includes model constitutions for a voluntary association, a company limited by guarantee and a trust.
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How to Raise Funds - a Guide for Scottish Voluntary Organisations
SCVO guide written by Pam Judson aims to demystify the funding process and help you to negotiate the funding maze effectively, includes sample proposals, case studies and checklists.
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Insurance
An overview of the types of insurance that may be required by voluntary organisations with a note of which are compulsory, which recommended and which discretionary as well as details of the package aimed at voluntary organisations which is endorsed by SCVO.
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Pay
This page provides an explanation of terms and some of the rules regarding payment of employees as well as a note on salary levels in the voluntary sector and the current SJC scales.
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Setting up a voluntary organisation in six steps
A step by step guide to setting up a new voluntary organisation
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Statment of Recommended Practice (SORP)
The SORP, the Charity SORP, or the Statement of Recommended Practice: this page explains what the SORP is, what it's for, who it applies to, monitoring adherence to it and a summary of key points.
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Trading Subsidiaries
This page highlights the purpose and benefits of establishing a trading subsidiary and some issues to consider when doing so.
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Working With Us - a Guide to Good Employment Practice in the Scottish Voluntary Sector
This SCVO guide provides information about employment law and personnel issues, and aims to help any voluntary organisation in Scotland which employs staff.
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