Since 1 April 2011 OSCR has been able to accept applications for new Scottish Charitable Incorporated Organisations (SCIOs), as well as applications from existing unincorporated charities that wish to change their legal form. Over 20% of all applications for charitable status now come from bodies that wish to incorporate as a SCIO.  The types of bodies making these applications are very diverse and range from very small charities, such as playgroups and sports clubs, to potentially high income or high profile charities such as development trusts.

The next phase of the legislation comes into effect on 1 January 2012.  This will allow existing charitable companies and charitable industrial and provident societies to convert to the SCIO form.