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REGULATING CHARITIES – THE SCOTTISH APPROACH Jane Ryder, Chief Executive, OSCR PowerPoint Presentation
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REGULATING CHARITIES – THE SCOTTISH APPROACH Jane Ryder, Chief Executive, OSCR. A place on the map is also a place in history Adrienne Rich. Scotland Pre 1990 Context Separate legal system & jurisdiction Existing law of public trusts

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slide1

REGULATING CHARITIES

– THE SCOTTISH APPROACH

Jane Ryder, Chief Executive, OSCR

slide3

Scotland Pre 1990 Context

  • Separate legal system & jurisdiction
  • Existing law of public trusts
  • Recognition as “charitable trust” – technical issue of tax relief
  • Not of validity
  • - IR v Pemsel 1890
  • - IR v Glasgow Police 1953
slide4

Scotland Post 1990 Context

  • 1990 Law Reform (Misc. Provisions) (Scotland) Act introduced limited regulation in Scotland
  • IR the gatekeeper of status
  • No public Register of charities
  • No central requirement to lodge accounts
slide5

Scotland Post Devolution Context

  • UK tax reserved
  • Charity devolved responsibility under Scotland Act
slide6

The Route to Charity Law Reform

  • Scotland:
  • McFadden Commission reported May 2001
  • Scottish Executive Advisory Forum 2002
  • Justice Minister Statement 2002
  • Scottish Elections: May 2003 change of Ministerial Portfolio
slide7

The Route to Charity Law Reform (2)

  • Scotland:
  • OSCR established 16 December 2003
  • Draft Bill published 2 June 2004
  • Bill in legislative programme September 2004
slide8

The Route to Charity Law Reform (3)

  • England:
  • Strategy Unit report September 2002
  • Draft Bill published 27 May 2004
  • Joint Committee scrutiny
  • Legislative programme
slide9

Role of Regulation

  • A means not an end
  • Legacy and expectations
slide10

Principles of Regulation

  • Better Regulation Task Force:
  • - Independent
  • - Proportionate
  • - Accountable
  • - Transparent
  • - Consistent
  • Fair
  • Freedom of Information
  • Data Protection
  • Accountability & participation
  • Importance of intermediaries
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Objectives of Scottish Charity Regulation

  • Establishing public confidence – sector reputation and individual compliance
  • Public accountability for the benefits of status
  • Public guardianship of intentions of founders and donors
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But OSCR is not directly regulating:

  • Service dimension
  • Effectiveness & efficiency
  • Social and economic impact
slide13

OSCR Challenges:

  • Draft legislation:
  • - charity objectives, functions
  • - appropriate powers
  • - the charity test
slide14

OSCR Challenges:

  • Securing resources
  • - proactive or reactive?
  • - Fraser Inquiry
slide15

OSCR Challenges:

  • Technical Infrastructure & Information Management
  • Business models and cultures
slide16

OSCR Challenges:

  • Setting priorities
  • Managing expectations
slide17

OSCR Challenges:

  • Dual regulation
  • Negotiating relationships