Scotland’s charity regulator OSCR is the independent regulator and registrar for Scotland’s 23,500 charities. We regulate over 23,500 Scottish charities, including community groups, religious charities, schools, universities, grant giving charities and major care providers. We were established under the Charities and Trustee Investment (Scotland) Act 2005, the first legislation drafted specifically for the governance of the charity sector in Scotland. Prior to this Act, regulation and monitoring of charities was limited. Charities also faced potentially lengthy and costly legal processes if they wished to implement key changes. The Macfadyen Commission examined these issues and recommended new legislation, including the establishment of a charity regulator. This was welcomed by the charity sector. In 2003 Ministers announced that legislation would be drafted. OSCR was set up in December 2003. We took up our full powers in April 2006 with the commencement of the 2005 Act.