Standard wording for objects and dissolution clauses agreed with the Office of the Scottish Charity Regulator (OSCR)
- agreed with the Office of the Scottish Charity Regulator (OSCR)
This standard wording has been agreed with OSCR for charities which are based in England and Wales and also work in Scotland. For background information see English and Welsh charities working in Scotland.
This is relevant for a charity where all the following apply:
- it is established in England and Wales
- it undertakes substantive activities in Scotland
- the objects clause in its governing document makes reference to 'other charitable purposes' or general charitable purposes'
In this case, the following clause can be inserted:
Throughout this [insert type of governing document eg trust deed] 'charitable' means charitable in accordance with the law of England and Wales provided that it will not include any purpose which is not charitable in accordance with section 7 of the Charities and Trustee Investment (Scotland) Act 2005. For the avoidance of doubt, the system of law governing the constitution of the charity is the law of England and Wales.
This clause is intended to be used where a charity's objects clause is acceptable as charitable both in England and Wales and Scotland but its dissolution clause refers to 'other charitable purposes':
Nothing in this [insert type of governing document] shall authorise an application of the property of the charity for purposes which are not charitable in accordance with section 7 of the Charities and Trustees Investment (Scotland) Act 2005.