Form Charities can take a number of forms. The legal form is the structure or entity, which then becomes a charity. The most common legal forms for charities are: Unincorporated associations Companies Scottish Charitable Incorporated Organisations (SCIO), and Trusts. Ministerial This is where a governing document gives Scottish or UK direction or Ministers the power to direct or otherwise control an control organisation’s activities. This is set out in . Private This is where benefit is provided to members of the organisation Benefit or other individuals not as a member of the public. This is set out in . Property By 'property' we mean all property and assets (money and other assets) belonging to a charity, including heritable property (such as land and buildings and rights attached to it).
Form Charities can take a number of forms. The legal form is the structure or entity, which then becomes a charity. The most common legal forms for charities are: Unincorporated associations Companies Scottish Charitable Incorporated Organisations (SCIO), and Trusts. Ministerial direction or control This is where a governing document gives Scottish or UK Ministers the power to direct or otherwise control an organisation’s activities. This is set out in . Private Benefit This is where benefit is provided to members of the organisation or other individuals not as a member of the public. This is set out in . Property By 'property' we mean all property and assets (money and other assets) belonging to a charity, including heritable property (such as land and buildings and rights attached to it).
v53_meeting-the-charity-test-guidance_final_published_large-print.docx