Should your group be a Scottish Charitable Incorporated Organisation (SCIO)?

The SCIO structure is now available on application through the Office of the Scottish Charity Regulator (OSCR), for organisations registering for the first time and for existing registered unincorporated associations wishing to convert to the new structure.

Features and benefits of the SCIO

The SCIO has its own legal personality (in contrast to an unincorporated association), which means that:

  • it can enter into contracts and undertake transactions in its own right
  • title to land and buildings will be held in its own name
  • the liability of trustees will usually be limited
  • members are not liable to contribute assets if it is wound up
  • its governing document will be a constitution
  • a single registration process will be required, via OSCR

Obligations and requirements

SCIOs have certain requirements to meet, which include:

  • Reporting of accounts (no difference to registered unincorporated associations)
  • Resolutions of members are required before certain actions can be taken
  • Members must meet at least every 15 months
  • The SCIO must keep registers of members and trustees

Guidance and how to apply

OSCR has published guide to the new structure.

The Scottish Council for Voluntary Organisations has published some comprehensive guidance about the new structure, and will guide organisations through the application process. It also makes available a model constitution for the purpose.

We hope you find this Making Music resource useful. If you have any comments or suggestions about the guidance please contact us. Whilst every effort is made to ensure that the content of this guidance is accurate and up to date, Making Music do not warrant, nor accept any liability or responsibility for the completeness or accuracy of the content, or for any loss which may arise from reliance on the information contained in it.