I want to set up a charity, what are my options?

There are a number of options open to those wanting to set up a charity in Scotland.

Currently the most commonly used vehicles are a company limited by guarantee or a trust. For smaller charities, an unincorporated association might be appropriate. The choice of vehicle depends on the preferences of the founders and the activities planned for a charity. A new vehicle, the Scottish Charitable Incorporated Association (SCIO) should be available in 2011 and is aimed at providing an alternative to the company limited by guarantee for smaller charities.