[4] Under section 6 of the Law Reform (Miscellaneous Provisions) (Scotland) Act 1990,[5] the Lord Advocate was given the power to make inquiries either for general or specific purposes and to obtain various types of information from charities.

[7] It was formerly an executive agency but following the passing of the Charities and Trustee Investment (Scotland) Act 2005[8] it was made independent of ministerial control, and answers directly to the Scottish Parliament.

In 2005, OSCR published the first definitive list of 18,000 charities operating in Scotland – this information was searchable.

[10] In July 2008, OSCR published results of a survey showing some positive attitudes towards the organization from the charity sector and the public.

[13] The Charities (Regulation and Administration) (Scotland) Bill was passed by the Scottish Parliament on 28 June 2023, and became an Act on 9 August 2023.