Charity sector legal and governance trainer Sandy Adirondack reports that non-Scottish charities with a “significant presence” in Scotland must register with the Office of the Scottish Charity Regulator (OSCR) by 28 February 2007.
Sandy advises in her latest emailed legal update that “a charity will need to register if it occupies any land or premises in Scotland or is liable for business rates or council tax for a property in Scotland.”
In addition, “even if the charity does not occupy land or premises in Scotland, it must register with OSCR if it carries out activities in any office, shop or similar premises in Scotland. This could include holding open meetings in Scotland, charging for events held in Scotland, or holding meetings in Scotland on a regular basis.”
There are quite a few cases, however, where charities will not be required to register with OSCR.
Sandy’s Legal Update website gives the details together links to relevant ./guidance on OSCR’s website.
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