1. REGULATING CHARITIES – THE SCOTTISH APPROACH Jane Ryder, Chief Executive, OSCR

2. A place on the map is also a place in history Adrienne Rich

3. 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

4. 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

5. Scotland Post Devolution Context UK tax reserved Charity devolved responsibility under Scotland Act

6. 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

7. 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

8. The Route to Charity Law Reform (3) England: Strategy Unit report September 2002 Draft Bill published 27 May 2004 Joint Committee scrutiny Legislative programme

9. Role of Regulation A means not an end Legacy and expectations

10. Principles of Regulation Better Regulation Task Force: - Independent - Proportionate - Accountable - Transparent - Consistent Fair Freedom of Information Data Protection Accountability & participation Importance of intermediaries

11. 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

12. But OSCR is not directly regulating: Service dimension Effectiveness & efficiency Social and economic impact

13. OSCR Challenges: Draft legislation: -charity objectives, functions -appropriate powers -the charity test

14. OSCR Challenges: Securing resources -proactive or reactive? -Fraser Inquiry

15. OSCR Challenges: Technical Infrastructure & Information Management Business models and cultures

16. OSCR Challenges: Setting priorities Managing expectations

17. OSCR Challenges: Dual regulation Negotiating relationships