Duties of Charity Trustees

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A charity trustee may be known by other titles, such as director, board member, or committee member, depending on the charity’s legal structure. Regardless of title, the responsibilities are the same under Scottish charity law which defines a charity trustee as:

“the persons having the general control and management of the administration of a charity”

Members of the governing body (e.g. board or management committee) of a charity, by whatever name they are known and however they were appointed or elected are its charity trustees.

General duties

Charity trustees in Scotland must comply with the following general duties as outlined in Section 66 of the Charities and Trustee Investment (Scotland) Act 2005 (the 2005 Act)

  • Charity trustees must act in the interests of the charity
  • Charity trustees must operate in a manner consistent with the charity’s purpose
  • Charity trustees must act with care and diligence
  • Charity trustees must ensure that the charity complies with charity law and other relevant legislation

Other duties

  • Reporting to OSCR – making changes to your charity
  • Keeping financial records and reporting
  • Fundraising
  • Providing information to the public
  • Keeping charity details up to date on the Scottish Charity Register

Further resources and links

OSCR – Charity trustee general duties

OSCR – Guidance and good practice for charity trustees

Highlantd TSI - General roles & responsibilities of boards

The TSI Learning Portal includes an exhaustive 'Nuts and Bolts' course on understanding charity law including charity trustees' duties

For further free, well-informed information, find your local Third Sector Interface (TSI) at the directory page here