Scottish Charitable Incorporated Organisation

A Scottish Charitable Incorporated Organisation (SCIO) is a legal structure for charitable organisations based in Scotland.

A SCIO can enter into contracts, employ staff, incur debts, own property and sue or be sued.

This structure is best suited to groups with charitable purposes who plan to own or lease property, employ staff and enter contractual arrangements and want the protection from liability that comes from being incorporated.

Advantages of becoming a SCIO are that the organisation only reports to one regulatory body (OSCR) and member’s personal liability is limited.

A disadvantage of this structure is that a SCIO can only exist as long as it’s charitable status exists. If the organisation loses or decides to drop its charitable status, the organisation legally ceases to exist.

If your organisation decides to adopt this structure you must develop a suitable governing document which must be sent to OSCR along with a fully completed application form a Trustee Declaration Form and a copy of your organisations existing, or proposed, activities (for example a copy of your business plan or funding application) which will help OSCR to decide if your organisation will  provide public benefit.

Please see below for documents you will need to apply to become a SCIO:

More Information on SCIOs can be obtained through the OSCR Website.