Charities (Regulation and Administration) (Scotland) Bill: equalities impact assessment

Charity legal forms and accounts publication requirements

Legal form - Unincorporated Associations

Number of charities^[32]

10635

Regulatory requirements to publish or make available accounts

Under section 23 (1)(a) and (b) of the Charities and Trustee Investment (Scotland) Act 2005, anyone can request from the charity direct:

• a copy of the charity’s latest statement of accounts
• a copy of the charity’s constitution.

Legal form - SCIOs

Number of charities

5536

Regulatory requirements to publish or make available accounts

Under section 23 (1)(a) and (b) of the Charities and Trustee Investment (Scotland) Act 2005, anyone can request from the charity direct:

• a copy of the charity’s latest statement of accounts
• a copy of the charity’s constitution.

Plus, any person may request a copy of the SCIO’s register of charity trustees and, if the request is reasonable, will be entitled to be given a copy by the SCIO within 28 days. Reg 4 of the Scottish Charitable Incorporated Organisations Regulations 2011.

Legal form - Charitable companies

Number of charities

4797

Regulatory requirements to publish or make available accounts

The Directors of the company are the charity trustees, company accounts are published on Companies House which also includes the register of Directors.

Legal form - Trusts

Number of charities

3363

Regulatory requirements to publish or make available accounts

Under section 23 (1)(a) and (b) of the Charities and Trustee Investment (Scotland) Act 2005, anyone can request from the charity direct:

• a copy of the charity’s latest statement of accounts
• a copy of the charity’s constitution.

Legal form - Cross-border charities, including CIOs (also registered in England and Wales)

Number of charities

1228

Regulatory requirements to publish or make available accounts

Cross-border charity accounts are published by the Charity Commission for England and Wales (CCEW) along with the register of trustees.

Legal form - Other (churches, etc)

Number of charities

517

Regulatory requirements to publish or make available accounts

Under section 23 (1)(a) and (b) of the Charities and Trustee Investment (Scotland) Act 2005, anyone can request from the charity direct:

• a copy of the charity’s latest statement of accounts
• a copy of the charity’s constitution.

Legal form - Statutory Corporation (Royal charter, NDPBs, etc)

Number of charities

189

Under section 23 (1)(a) and (b) of the Charities and Trustee Investment (Scotland) Act 2005, anyone can request from the charity direct:

• a copy of the charity’s latest statement of accounts
• a copy of the charity’s constitution.

Regulatory requirements to publish or make available accounts

NDPBs are public authorities and will have to publish their accounts, plus have published transparency information about their trustee boards.

Most Royal charter charities are also cross-border and so information is published by CCEW.

Legal form - Registered Social Landlords (RSLs)

Number of charities

144

Regulatory requirements to publish or make available accounts

RSLs accounts are published by the Scottish Housing Regulator.

Legal form - Registered societies

Number of charities

163

Regulatory requirements to publish or make available accounts

Set up under the Co-operative and Community Benefit Societies Act 2014 and registered with the FCA. Accounts and trustee information published on the Mutuals Public Register maintained by the FCA.

Legal form - Educational Endowment (Inc. independent schools)

Number of charities

88

Regulatory requirements to publish or make available accounts

Under section 23 (1)(a) and (b) of the Charities and Trustee Investment (Scotland) Act 2005, anyone can request from the charity direct:

• a copy of the charity’s latest statement of accounts
• a copy of the charity’s constitution.

Legal form - Community benefit society (Bencoms)

Number of charities

19

Regulatory requirements to publish or make available accounts

Set up under the Co-operative and Community Benefit Societies Act 2014 and registered with the FCA. Accounts and trustee information published on the Mutuals Public Register maintained by the FCA.

Total -26,679^[33]