Scottish Charities can set up as a SCIO s which are limited incorporated bodies just right for Churches or missions. These organisations are regulated by OSCR based in Dundee. Its worth noting that you cannot transfer to another entity once youare an SCIO.
There is a lot of information about setting up charities on the OSCR website.
Four main vehicles are
Entity
Limited company( need to register it separately)
SCIO once stop registration
No legal entity
Association
Trust
There is also Industrial and Provident Society which may quailfy for tax relief by way of Gift aid.
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