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Charity law in Scotland imposes four general duties on charity trustees. They must:

• act in the interests of the charity
• seek, in good faith, to ensure that the charity operates in a manner that is consistent with its objects or purposes
• act with the care and diligence that it is reasonable to expect of a person who is managing the affairs of another person
• ensure that the charity complies with the provisions of the 2005 Act, and other relevant legislation

Trustees need to consider their obligations. A few months ago OSCR prepared, based on their regulatory experiences, a good governance checklist. It provides 11 questions that trustees and potential trustees may wish to consider. It includes both legal requirements and good practice.

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