Committee Updates June 2015
OSCR Charity Test Guidance
The Charity Law committee has responded to a Scottish Charities Regulator (OSCR) consultation on its new draft version of the charity test guidance, which is designed to help both prospective and existing charities and their advisers to understand the requirements of the charity test and how to pass it. Overall the committee thought that the draft guidance was a clear improvement on the existing version and that the use of illustrative case studies was helpful, although it did raise some queries about the detail of some of the examples, as they did not think that they were clear in their intent. The committee also met with senior representatives from OSCR earlier in the month to discuss the implications of the Smith Commission’s devolution recommendations on charities.