Charity stewards

Suggested new term for the board members or trustees of a charity

Commercial participators

A normal business operation which undertakes a promotion from which a good cause will benefit (eg a charity's logo appears on a cereal packet, and a proportion of the price of the packet goes to the charity)

DRC/Designated religious charities

Religious charities meeting the criteria for exemption from some accounting requirements (previously known as 'recognised religious bodies')

NDPB

Non-Departmental Public Body

NMD

Non-Ministerial Department

OSCR

Office of the Scottish Charity Regulator

PBCs

Public Benevolent Collections (licensed street collections for good causes)

Professional fundraisers

A fundraiser who carries on or is employed by a fundraising business (not directly by a charity)

SCIO

Scottish Charitable Incorporated Organisation (a new legal form and constitutional vehicle for Scottish charities)