For organisations

Legal structures

The main legal forms available to third sector organisations in Scotland, and how to choose between them.

The structure you choose decides who is liable for the organisation's debts, how it is governed, what it must report and to whom. The forms most groups in Fife use are:

  • Unincorporated association: a simple constitution and a committee. Quick to set up, but the members carry the liabilities personally, so it suits small groups without staff, property or contracts.
  • Scottish Charitable Incorporated Organisation (SCIO): a charity with its own legal identity, regulated by OSCR only. The usual choice for a new charity that wants limited liability without company law.
  • Company limited by guarantee: registered at Companies House, and often also a registered charity. Suits organisations with staff, contracts or trading.
  • Community Interest Company (CIC): a company for social enterprise, with an asset lock but no charitable status. Some funders will not fund CICs.
  • Trust, co-operative or community benefit society: less common, and worth discussing with us before you choose one.

Charitable status is separate from legal form: an association or a company can each be a charity if its purposes qualify and OSCR registers it. Talk to our capacity building team before you decide; we have helped organisations of every size through this choice.

Get in touch

Governance, funding, policies, legal structures and anything else about starting or running an organisation.

E-mail [email protected]

Telephone 0800 389 6046