Since April 2006 the OSCR has been working through the list of 30,000 charities it inherited from HM Revenue and Customs, the body that previously had responsibility for granting charitable status in Scotland. Scottish law requires the OSCR to remove from the register any charity for which it does not hold current contact details.
Nearly 400 charities on the list of those scheduled for removal, published last summer, have contacted OSCR, 185 of which have been reprieved. A further 208 are currently being processed.
After March 15, any charities removed from the list must apply to OSCR for reinstatement. By last July more than 2,000 'dead charities' had already been removed from the list.