Charities have been given advice on how to be ready in the event of a Yes vote in the independence referendum.
The Carnegie UK Trust has published a guide outlining 10 steps for charities to follow to prepare for the possibility of major constitutional change.
Produced in partnership with ACOSVO, The Association of Chief Officers of Scottish Voluntary Organisations, it follows earlier work from the Trust, which found few charities had begun to consider the implications of Scottish independence on their work and fundraising.
The 10 steps include engaging with trustees, looking at current structures and speaking to staff and beneficiaries.
Martyn Evans, chief executive of the Carnegie UK Trust, said: "Although some of the steps within the guide might appear simple, we hope the content will act as a stepping stone for charities to learn more, and delve deeper into what the referendum might mean for them. A little over a year ago, we found 92% of Scottish charities had not started to plan for this."
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