The Commission says the FA is required by law to inform those buying tickets what proportion of the cost is going to charity - but it has not complied with the requirement.
However, SNP MSP Linda Fabiani described the setting up of the OSCR as "an interim fix" and said the executive had promised changes to charitylaw as far back as 1999.
But until portability became part of the law, without proper planning, when the second spouse died anything above the exempt amount not going to charity would be taxed.