Charities and Third Sector
We can provide comprehensive legal services to charities and third sector organisations and support the entire lifecycle of a charity including charity formation, reorganisation and wind up, administration and governance as well as property and employment law services. We have specialist expertise advising cross border charities and can support you in navigating the differences between jurisdictions. We also have specific expertise in community asset transfers and the particular challenges they present.
Charity formation
Our experienced team can support you with all of the legal aspects involved in the creation of a new charity. We can provide guidance on the form of the charity, its constitution and any appropriate tax relief. Importantly we can liaise with the Office of the Scottish Charity Register (OSCR) in relation to the application as understand what they will require as part of the process.
Please click here to view a case study on our work establishing a new charity, Rainbow Boxes, in response to the COVID pandemic.
Governance
Gaining charitable status is the beginning of the process, not the end and we can advise on governance and provide a regular health check to identify whether any areas of the charity’s governance should be improved.
Issues around conflicts of interest and private benefit are of particular concern to the Regulator and we have a wealth of experience in how to handle these in a way that is pragmatic and acceptable to them.
Community Asset Transfers
For community based organisations, owning a property can provide a sustainable income stream and a secure base for community activities, service delivery and local enterprise.
A Community Asset Transfer (“CAT”) is one possible solution for the transfer of a publicly owned asset (usually land or buildings) to a community organisation at less than market value, or for nil consideration (no cost). The idea behind a CAT is to create a recognised process for a community body to request the transfer of property from a public authority to make better use of that property for the benefit of the community.
Find out more about Community Asset Transfers and our expertise in this complex area.
Reorganisation
Our team regularly advises charities on reorganisation matters and can offer support where a adjustments to or a variation of the constitution is needed or if there is a requirement for property or other assets to be transferred to another charity. We can also advise on the amalgamation with another charity including the employment, property and brand and IP considerations.
Related services
Our Charities and Third Sector team brings together specialist expertise from the following teams:
Work highlights
The Rainbow Boxes Foundation
Advised The Rainbow Boxes Foundation on the creation of a new charitable body providing much-needed support to hospital patients suffering from the restrictions imposed due to Covid-19.
Poppy Scotland
Continue to advise Poppy Scotland on matters in relation to intellectual property, charity law, employment law and all other legal matters.
Johnson and Johnson Foundation Scotland
Acted as lead counsel to Johnson and Johnson Foundation Scotland in connection with a significant cross border funds investment.
News and insights
3 Jun 2025 | Time to read: 4 mins
19 Mar 2025 | Time to read: 3 mins
6 Dec 2024 | Time to read: 3 mins
7 Oct 2024 | Time to read: 3 mins
Key contacts
We recognise that many charities face the same issues as commercial entities and we seek to address this by involving experts who have particular experience in the charity sector. Get in touch with one of our team to find out how we can help you.
All team
Contact the Charities team
Please provide a few details about your enquiry in this form and someone in our charities team will get back to you as soon as they can.
Gillespie Macandrew as a team is very approachable, listens to the clients’ needs and suggests a course of action that really addresses these needs and is proportionate to the size of the organisation and their scope of operation.
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