Scottish charities: trustees' duties

A look at what's required of charity trustees in Scotland

Charity law in Scotland imposes four general duties on charity trustees. They must:

  • act in the interests of the charity
  • seek, in good faith, to ensure that the charity operates in a manner that is consistent with its objects or purposes
  • act with the care and diligence that it is reasonable to expect of a person who is managing the affairs of another person
  • ensure that the charity complies with the provisions of the 2005 Act and other relevant legislation.

OSCR (the Scottish Charity Regulator) provides a good governance checklist, along with other useful information on both legal requirements and good practice.