Becoming recognised as a charity in Scotland
In Scotland charities are 'recognised', not 'registered'.
This is done by the Financial Intermediaries and Claims Office
(FICO) of the Inland Revenue in Edinburgh.
To be recognised, follow these three steps:
- You need to supply FICO with a copy of your governing
document to satisfy them that your purposes are exclusively
charitable.
- You must submit draft constitutions or Memoranda and
Articles of Association documents initially and wait for
an informal view on whether you're likely to be eligible
for recognition.
- If your organisation is accepted for charitable status,
you will be sent a formal charity recognition letter and
you will be allocated an SC (Scottish Charity) number. Your
name and number will be added to the Scottish Charity Index.
Recognised and non-recognised bodies in Scotland
You can only describe yourself as a Scottish charity if:
- You are recognised by the Inland Revenue as being charitable
for tax purposes and you are established under Scots law.
- You are managed wholly or mainly in Scotland.
Charities registered in England and Wales - and those organisations
not required to register - are entitled to represent themselves
as charities in Scotland. Northern Irish charities are 'non-recognised'
bodies in Scotland.
FICO also gives assistance to Scottish charities through
its helpline, booklets and occasional seminars on tax-related
matters.
Scottish charities must supply copies of their founding document
and latest accounts to anyone requesting them.
In Scotland there is no obligation for charities to file
annual reports and accounts with a central statutory body
or to supply up-to-date information for the Inland Revenue
lists.
Find out more about other legal matter issues and examples
in the In more depth section.
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