The Office of the Scottish Charity Regulator (OSCR) has updated their guidance to reflect the practical experience of many Scottish charities. The law and charity trustees duties have not changed. The guidance sets out, in a more straightforward way, what charity trustees must consider, so that they meet legal requirements, ensure that their charities are well-run, and avoid some of the common problems that can arise.
This guidance explains what the law says charity trustees must do or must not do. The charity trustee duties are set out in The Charities and Trustee Investment (Scotland) Act 2005 referred to in this Guidance as the 2005 Act.
The guidance explores the general duties and specific duties of charity trustees in the 2005 Act, giving examples of how these might work and sharing good practice.