Latest jobs
- Management Accountant
- 33000
- Head of Finance
- 50000
- Financial Accountant
- 55000
- TRAC Accountant
- 25
- Head of Marketing
- 60000
- Assistant Management Accountant
- 28500
- Management Accountant
- 50000
- Service Charges Accountant
- 10
- Senior Media Officer
- 20
- Drop-in Centre Project Management
- 16.35 per hour
Keep it legal: The Scottish charity test
By Alan Eccles, Third Sector, 30 April 2008
The key to charitable status in Scotland used to be recognition by the Inland Revenue (now HM Revenue & Customs). Accordingly, most constitutional documents set out charitable purposes by reference to tax law.
But in April 2006, practice for new Scottish charities changed with the inception of the Office of the Scottish Charity Regulator. Reference to the purposes contained in the Charities and Trustee Investment (Scotland) Act 2005 became the litmus test of whether a body has a right to call itself a...
New users register here FREE for full access
Sign up free to the all-new ThirdSector.co.uk and get:
- Daily breaking news The latest fundraising initiatives, campaigns, financial news, people moves and much more
- News by email Sign up to daily and weekly bulletins relevant to the fields that interest you
- Resource library A wealth of advice and tips to help you do your job better
- Archive A full, searchable archive of every article since 2002
- Analysis and comment Read what the experts and your peers think about current issues, and join the discussion
