1. A charitable concern? How charities in Scotland are preparing for the potential for constitutional change Jennifer Wallace 20 Dec 2012

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3. About the research Electronic survey of large charities – 164 responses. Interviews with senior stakeholders – 23 participants. Pre-publication seminar with senior stakeholders. 3

4. The complex landscape 4

5. Do you think your charity will be affected by constitutional change? 5

6. Are you doing any formal preparation on potential impacts? 6

7. The Rumsfeld conundrum There are known knowns. These are things we know that we know. There are known unknowns. That is to say, there are things that we know we don't know. But there are also unknown unknowns. There are things we don't know we don't know. 7

8. Known knowns Single question referendum Known unknowns Generic: Gift aid Tax Relationship with Charities Commission How far into the debate can charities get? Specific: Relationship with UK sibling organisations or with HQ if outside Scotland Membership and fundraising implications Unknown unknowns ? 8

9. Keeping our heads below the parapet 9

10. What do we think would help? 10

11. Discussion points Is the timing right now to move the debate from the coffee room to the board room? Do Boards and senior managers have the information they need to scenario plan? Who should be helping them to understand the implications? 11