A

B

C

D

E

F

G

H

I

J

K

L

M

N

O

P

Q

R

S

T

U

V

W

X

Y

Z

We're in the process of transferring OGs to a new format. Any OG numbered 300 or above will be in the new format and will open in a new window.

NB The OGs that have not yet been transferred are still listed using their original numbers.

 

A
Accounts and reports - see:
	Charity accounts and reports	OG 15
Alcohol - see Providing alcohol on charity premises		OG 63
Almshouse charities		OG 65
Amendments to governing documents - see
	Alterations to governing documents: charitable companies	OG 47
	Unincorporated Charities: Changes to Governing Documents and Transfer of Property (Charities Act 1993 Section 74, 74C and 74D)	OG 519
Appeals - see:
	Charitable appeals - avoiding and dealing with failure	OG 53
Application of property cy-près		OG 2
Appointment of interim managers		OG 5

 

B
Bars - see Providing alcohol on charity premises		OG 63
Borrowing and mortgages		OG 22

 

C
Central Register of Charities - see:
	Removal of Charities from the Register: Dissolutions and Voluntary Removals	OG 531-1
	Removal of Charities from the Register: Inactive Charities	OG 531-2
Charitable appeals - avoiding and dealing with failure		OG 53
Charitable gifts - see Will cases: redirecting failed charitable gifts		OG 505
Charities and Terrorism		OG 410
Charity accounts and reports		OG 15
Charity income reserves		OG 43
CIFs - see Pooling schemes and pool charities		OG 49
Commission – How the Commission deals with regulatory compliance work		OG 117
Commission power to relieve trustees, auditors etc from liability for breach of trust or duty		OG 98
Companies - see Alterations to governing documents: charitable companies		OG 47
Confidentiality – see:
	Sharing information with other public authorities under section 10	OG 405
Corporate trustees		OG 38
Custodian trustees		OG 39
Cy-près - see Application of property cy-près		OG 2

 

D
Data Protection Act 1998		OG 58
Disclosure of information - see:
	Data Protection Act 1998	OG 58
	Public Interest Disclosure Act 1998 ("whistleblowing")	OG 407
	Sharing information with other public authorities under section 10	OG 405
Disposal of charity land - see:
	Disposals of charity interests in property	OG 54
	Identifying and Spending Permanent Endowment	OG 545-1
	Expenditure and Replacement of Permanent Endowment	OG 545-2
	Reverter of Sites Act 1987	OG 27
	Small charities: Disposal of charity land and buildings	OG 204
Disqualification for acting as a charity trustee		OG 41
	see also Waiver of disqualification for acting as a charity trustee	OG 42
Dissolutions - see Removal of Charities from the Register: Dissolutions and Voluntary Removals		OG 531-1

 

E
Education - see:
	Exempt charities	OG 57
	Students' unions	OG 48
Employment/employees - see:
	Public Interest Disclosure Act 1998 ("whistleblowing")	OG 407
Endowed charities: a total return approach to investment		OG 83
Endowment, Permanent - see:
	Identifying and Spending Permanent Endowment	OG 545-1
	Expenditure and Replacement of Permanent Endowment	OG 545-2
English and Welsh charities registering with the Office of the Scottish Charity Regulator (OSCR)		OG 32
Equity sharing by charities and individuals		OG 547
Ex gratia payments by charities		OG 11
Exempt charities		OG 57
Expenses, trustee		OG 515-1

 

F
Failed appeals - see Charitable appeals: avoiding and dealing with failure		OG 53
Financial Services and Markets Act (Exemption) Order 2001 - see Pooling Schemes and pool charities		OG 49

 

G
Glossary of terms - used in OGs
Governing documents - see:
	Alterations to governing documents: charitable companies	OG 47
	Orders	OG 501
	Schemes	OG 500
	Unincorporated Charities: Changes to Governing Documents and Transfer of Property (Charities Act 1993 Section 74, 74C and 74D)	OG 519

 

H
How the Commission deals with Investigations work		OG 117
Housing - see:
	Almshouse charities	OG 65
	Equity sharing by charities and individuals	OG 547
Human Rights Act 1998		OG 71

 

I
Incorporation of charity trustees		OG 50
Indemnity insurance - see Trustee Indemnity Insurance		OG 100
	Information – see:
	Sharing information with other public authorities under section 10	OG 405
Inquiries - How the Commission Deals with Regulatory Compliance Casework		OG 117
Interim managers, Appointment of		OG 5
Investments - see:
	Endowed charities: a total return approach to investment	OG 83
	Trustee Act 2000	OG 86

 

L
Land - see:
	Borrowing and mortgages	OG 22
	Disposals of charity interests in property	OG 54
	Reverter of Sites Act 1987	OG 27
	Small charities: Disposal of charity land and buildings	OG 204
	Trustee Act 2000	OG 86
The Landfill Communities Fund		OG 55
Leases - see Disposals of charity interests in property		OG 54
Liability - see:
	Power of the Commission to relieve trustees, auditors etc from liability for breach of trust or duty	OG 98
Linking charities		OG 555
Local Government - see:
	Local authorities and trustees	OG 56

 

M
Management of village halls		OG 562
Meetings - see Postponement and adjournment of general meetings		OG int 32
Mergers - see Register of charity mergers: sections 75C, D, E and F of the Charities Act 1993 (as added by the Charities Act 2006		OG 60
Mortgages - see Borrowing and mortgages		OG 22

 

N
Names of Charities		OG 330
Nominees - see Trustee Act 2000		OG 86

 

O
Office of the Scottish Charity Regulator (OSCR) - English and Welsh charities registering with		OG 32
Open government - see:
	Data Protection Act 1998	OG 58
	Human Rights Act 1998	OG 71
Orders		OG 501

 

P
Payment of charity trustees - see:
	Payment for serving as trustee	OG 515-5
	Payment of trustees	OG 92
	Small payments to charity trustees	OG 515-7
	Trustee expenses	OG 515-1
Permanent endowment - see:
	Identifying and Spending Permanent Endowment	OG 545-1
	Expenditure and Replacement of Permanent Endowment	OG 545-2
Pooling schemes and pool charities		OG 49
Postponement and adjournment of general meetings		OG int 32
Power of the Commission to relieve trustees, auditors etc from liability for breach of trust or duty		OG 98
Property - see
	Application of property cy-près	OG2
	Disposals of charity interests in property	OG 54
Proscribed organisations - see Charities and Terrorism		OG 410
Providing alcohol on charity premises		OG 63
Public Interest Disclosure Act 1998 ("whistleblowing")		OG 407
Public notices - see
	Orders	OG 501
	Schemes	OG 500

 

R
Receivers and Managers - see:
	Appointment of interim managers	OG 5
Register of charity mergers: sections 75C, D, E and F of the Charities Act 1993 (as added by the Charities Act 2006)		OG 60
Registering with the Office of the Scottish Charity Regulator (OSCR) - English and Welsh charities		OG 32
Regulation- How the Commission deals with regulatory compliance work		OG 117
Removals - see:
	Removal of Charities from the Register: Dissolutions and Voluntary Removals	OG 531-1
	Removal of Charities from the Register: Inactive Charities	OG 531-2
Remuneration - see:
	Payment for serving as trustee	OG 515-5
	Payment of trustees	OG 92
	Small payments to charity trustees	OG 515-7
	Trustee expenses	OG 515-1
Reports - see:
	Charity accounts and reports	OG 15
Representations in response to public notices - see:
	Orders	OG 501
	Schemes	OG 500
Reserves - see Charity income reserves		OG 43
Reverter of Sites Act 1987		OG 27

 

S
Sales of land - see Disposals of charity interests in property		OG 54
Schemes		OG 500
Schools - see:
	Reverter of Sites Act 1987	OG 27
Sharing information with other public authorities under section 10		OG 405
Small charities - see:
	Small charities: Disposal of charity land and buildings	OG 204
Small payments to charity trustees		OG 515-7
Students' unions		OG 48

 

T
Terrorist organisations - see Charities and Terrorism		OG 410
Total return - see Endowed charities: a total return approach to investment		OG 83
Trustees - see:
	Corporate trustees	OG 38
	Custodian trustees	OG 39
	Disqualification for acting as a charity trustee	OG 41
	Incorporation of charity trustees	OG 50
	Local authorities and trustees	OG 56
	Payment for serving as trustee	OG 515-5
	Payment of trustees	OG 92
	Small payments to charity trustees	OG 515-7
	Trustee expenses	OG 515-1
	Trustee Act 2000	OG 86
	Trustee indemnity insurance	OG 100
	Waiver of disqualification for acting as a charity trustee	OG 42

 

U
Unincorporated Charities: Changes to Governing Documents and Transfer of Property (Charities Act 1993 Section 74, 74C and 74D):		OG 519

 

V
Village Halls - see:
	Management of village halls	OG 562

 

W
Waiver of disqualification for acting as a charity trustee		OG 42
Whistleblowing - see Public Interest Disclosure Act 1998		OG 407
Wider powers of investment - see Trustee Act 2000		OG 86
Will cases: redirecting failed charitable gifts		OG 505

 

Go to:

Numerical List of Operational Guidance Explanation of Operational Guidance.