The Office of the Scottish Charity Regulator (OSCR) is a non-ministerial department of the Scottish Government with responsibility for the regulation of charities in Scotland.
The OSCR are the independent regulator and registrar for more than 23,000 Scottish charities.The OSCR is charged with developing a regulatory framework for Scottish charities, where each charity is clear about is rights and responsibilities. This framework should also foster public confidence in charities.
It was formerly an executive agency but following the passing of the Charities and Trustee Investment (Scotland) Act 2005 it was made independent of ministerial control, and answers directly to the Scottish Parliament. The OSCR is based in Dundee. It is the equivalent of the Charity Commission for England and Wales and the Charity Commission for Northern Ireland.
The OSCR perform a range of functions which includes: