OSCR stands for Office of the Scottish Charity Regulator. This is a public body set up to monitor and oversee the activities of Scottish registered charities.
In Scotland it is against the law to describe yourself as a charity unless you are on the Scottish Charity Register. You can carry out voluntary work without needing to be registered as a charity, but, without being registered you would encounter significant difficulties in fundraising.
Details of all registered charities are searchable on the OSCR website www.oscr.org.uk.
A company limited by guarantee differs from a commercial trading company in that the financial liability of company members is limited by a specific financial amount guaranteed by them. This can often be as little as £1. Companies limited by guarantee have long been used by charitable and voluntary bodies.
Generally you can’t reclaim tax paid personally, but you can allow the charity you have gifted to claim an amount equivalent to tax already paid. Many charities will have forms and paperwork to assist with doing this.
Generally gifts or bequests to registered charities are exempt from inheritance tax.
Generally no. In Scotland there are, however, special succession rules which apply where there are surviving spouse and/or children. This could in certain circumstances restrict the amount which a charity otherwise stands to receive in terms of a Will. If you are concerned about how succession rules could potentially hamper your ability to make charitable donations then you should seek legal advice when making your Will.