Scottish Government

ISBN 978 0 7559 77321
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Contents

Covering Letter

Scottish Charitable Incorporated Organisations ( SCIOs) Working Group

Introduction

The Scottish Government consultation process

PART ONE - BACKGROUND
Recent developments in other areas
Key design questions
Legislative framework - the Charities and Trustee Investment (Scotland) Act 2005
Scottish Charitable Incorporated Organisations ( SCIOs) Working Group
Office of the Scottish Charity Regulator ( OSCR) - Role of the Regulator

PART TWO - SCIO MODELS: OPTIONS APPRAISAL
Option 1 - the preferred SCIO model
Option 2 - the company model
Option 3 - the minimalist model

PART THREE - OTHER ASPECTS OF THE REGULATORY FRAMEWORK
Application process
Conversion
Amalgamation
Constitutions
Documents
Charity trustees and members of SCIOs
Third parties
Publication requirements
Accounting requirements
Offences provisions

PART FOUR - WINDING-UP, INSOLVENCY & DISSOLUTION PROVISIONS: OPTIONS APPRAISAL
Options for solvent dissolution of a SCIO
Corporate insolvency - legislative framework
Options for insolvent dissolution of a SCIO

PART FIVE - NEXT STEPS

Annex A - Table listing suggested regulatory provisions for preferred SCIO model

Annex B - Table listing suggested regulatory provisions for company model

Annex C - Table listing suggested regulatory provisions for minimalist model

A Guide to the Consultation on Options for the Implementation of the Scottish Charitable Incorporated Organisation ( SCIO)

Respondent Information form

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