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1.3. Summary of the unit and reflection on its content

The third sector in Scotland consists of many different types of organisations (charities, social enterprise, voluntary organisations, community interest companies). Around half of the voluntary organisations in Scotland are not charities, although some can be charities as well as other ‘forms’ of third sector organisation (OSCR). 

Generally, an organisation designated as a charity can be found on a charity register, such as the Scottish Charity Register.

Charity Donations

In Scotland, an organisation can only become a charity if it meets the ‘charity test’, meaning that it must show it has only charitable purposes and benefits the public (OSCR).

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Source: OSCR

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The following video neatly summarises the content from this unit.

 

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Resources:

  • Bridge, S., Murtagh, B. & O'Neill, K. (2009) Understanding the social economy and the third sector Palgrave Macmillan: Basingstoke.

  • Kendall, J. (2003) The voluntary sector: comparative perspectives in the UK. Routledge: London.

  • Martin, A. (2021) NCVO Almanac 2021: the latest findings on the voluntary sector and volunteering. NCVO blogpost.

  • Mazzei, M. & Roy, M.J. (2017) From policy to practice: exploring practitioners’ perspectives on social enterprise policy claims, VOLUNTAS: International Journal of Voluntary and Nonprofit Organizations, Vol. 28(6), pp. 2449-2468.

  • NCVO (2021) NCVO Almanac 2021.

  • Salamon, L.M. & Sokolowski, W. (2018) The Size and Composition of the European Third Sector. In: The Third Sector as a Renewable Resource for Europe. Palgrave Macmillan, Cham.

  • Smith, J.D., Rochester, C. & Hedley, R. (1995) An introduction to the voluntary sector. Routledge: London.

  • OSCR (nd) Step 1 Do you need to be a charity? 

What it means to be a charity = charitable purpose + public benefit
TASK
Find a charity you are interested in. Now consider, how does it meet the charity test? Next, find a social enterprise of interest, and consider how it differs in terms of the charity test. Create a comparative table.

© P. K-B 2023

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