With Mitchells Roberton Solicitors
INFORMATION REQUIREMENTS IN CHARITY DOCUMENTS
Some changes to the rules about the information charities need to include in certain Specified Documents are due to take effect on 1 June. This note is a summary of the Required Information, including those changes.
Specified Documents (usual):
- business letters and e-mails;
- advertisements, notices and official publications;
- any document which solicits money or other property for the benefit of the charity;
- orders for money or goods;
- bills rendered;
- invoices and receipts;
- statements of account prepared in accordance with statutory requirements;
- educational or campaign documentation;
- conveyances of land and buildings;
- contractual documents; and
- the home web page on a website operated by or on behalf of the charity.
Specified Documents (less common):
- promissory notes and endorsements;
- letters of credit;
- documents creating, varying or extinguishing an interest in land; and
- bills of exchange, other than cheques.
What is the Required Information (to be clearly stated on the Specified Documents):
- charity registration number;
- name and “working name” (if any);
- if name does not include “charity” or “charitable” – a statement that it is a “charity”, a “charitable body”, a “registered charity” or a “charity registered in Scotland”;
- if established under Scots law or managed wholly or mainly in Scotland, it may also refer to itself as a “Scottish charity” or a “registered Scottish charity”.
- if the charity is a Scottish Charitable Incorporated Organisation (SCIO), but the name does not state that, the fact that it is a SCIO must be stated in the Specified Documents.
- NOTE: a person who issues or signs a Specified Document lacking the Required Information is guilty of an offence.
OSCR guidance can be found here: OSCR | Publicising that you are a charity.
Note: This material is for information purposes only and does not constitute any form of advice or recommendation by us. You should not rely upon it in making any decisions or taking or refraining from taking any action. If you would like us to advise you on any of the matters covered in this material, please contact Alasdair Fraser: email alasdair@mitchells-roberton.co.uk
Mitchells Roberton Soliciotrs
George House
36 North Hanover Street
0141 552 3422
Mitchells-roberton.co.uk
Return to Business Articles
