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Scottish Charitable Incorporated Organisation (SCIO)

The Scottish Charitable Incorporated Organisation (SCIO) is a legal form, designed exclusively for Scottish charities, which allows them to incorporate without having to become companies or industrial and provident societies.

Since April 1 2011, new charities can form as a Scottish Charitable Incorporated Organisation, (SCIO), and existing charitable companies and industrial and provident societies can convert to SCIO status since the beginning of 2012.

The Guidance includes sections on:

  • What is a SCIO?
  • Is becoming a SCIO the right choice?
  • Setting up a new SCIO
  • How does an existing charity become a SCIO?
  • Duties and requirements of a SCIO.

While OSCR  can advise on the application process and meeting their requirements, they are unable to help organisations with setting up a SCIO and the OSCR website suggests various organisations for charities to go for further assistance: in Shetland this would be Voluntary Action Shetland.

The OSCR Guide for Charities and their advisers on Scottish Charitable Incorporated Organisations can be downloaded here.

Please also see Scottish Charitable Incorporated Organisation on the Shetland Community Toolkit.

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