Public Benefit This is the way a charity makes a positive difference to the public through the activities it carries out when advancing its charitable purposes. This is set out in . Remuneration Remuneration in the 2005 Act any payment or benefit in kind. states that a charity trustee must not be remunerated for services provided to the charity (including services provided in the capacity as a charity trustee or under a contract of employment) from a charity’s funds unless certain conditions are met. For more information, see our . The 2005 Act This means the , the primary piece of charity law in Scotland. Scottish Charity This means the register of all Scottish charities kept by OSCR. For more information, see the . Register Scottish Charity We are the independent regulator and registrar for over 23,500 Scottish charities, established by the Regulator 2005 Act. For more information, see . Trustees’ The Trustees’ Annual Report is the description within the charity’s accounts that supports the Annual Report financial information. It must contain certain information about the charity, including details of the governing document and the main activities the charity has undertaken and its achievements in that financial year. Undue This is a restriction (that cannot be justified) on who can access the benefit provided. This is set out Restriction in . Wind up To wind up or dissolve a charity that the charity ceases to exist. To do this you must first get our consent. For more information, see . This is set out in .
Public Benefit This is the way a charity makes a positive difference to the public through the activities it carries out when advancing its charitable purposes. This is set out in . Remuneration Remuneration in the 2005 Act any payment or benefit in kind. states that a charity trustee must not be remunerated for services provided to the charity (including services provided in the capacity as a charity trustee or under a contract of employment) from a charity’s funds unless certain conditions are met. For more information, see our . The 2005 Act This means the , the primary piece of charity law in Scotland. Scottish Charity Register This means the register of all Scottish charities kept by OSCR. For more information, see the . Scottish Charity Regulator We are the independent regulator and registrar for over 23,500 Scottish charities, established by the 2005 Act. For more information, see . Trustees’ Annual Report The Trustees’ Annual Report is the description within the charity’s accounts that supports the financial information. It must contain certain information about the charity, including details of the governing document and the main activities the charity has undertaken and its achievements in that financial year. Undue Restriction This is a restriction (that cannot be justified) on who can access the benefit provided. This is set out in . Wind up To wind up or dissolve a charity that the charity ceases to exist. To do this you must first get our consent. For more information, see . This is set out in .
v53_meeting-the-charity-test-guidance_final_published.docx