The National Trust for Scotland and the Scottish Youth Hostels Association are among the first 30 charities to have their status reviewed as the first phase of the Office of the Scottish Charity Regulator's rolling review gets under way.
As charities with membership structures, the two organisations are among those whose charitable status OSCR deems to be most uncertain under the terms set out in the Charities and Trustee Investment (Scotland) Act 2005.
Eleven independent schools, five charitable membership associations, four residential care services and three museums, as well as seven randomly selected charities, are to be examined between now and next June.
OSCR’s rolling review will assess each of the 22,000 organisations on the list of charities the regulator inherited from HM Revenue & Customs when it was established a year ago.
A spokesman for OSCR said the four categories of charities had been chosen so that the regulator could examine more closely issues that had arisen during the pilot study earlier this year, which concluded that all 16 of the charities examined provided public benefit.
He said: “The individual charities within the categories were chosen more or less at random, but we had in mind the need to have a representative group. We wanted a geographical spread, a selection of different kinds of schools and a range of fee levels.”
OSCR will also work with the Scottish Pre-School Play Association to assess all of its affiliated charities.
Assessment will begin for the remainder of priority charities in June next year and for the rest of the Scottish sector in 2010.
The list in full
SchoolsRegius School, Edinburgh
Glasgow Steiner School
Lomond School, Helensburgh
Hutchesons Educational Trust, Glasgow
Jordanhill School, Glasgow
George Heriot’s Trust, Edinburgh
Merchiston Castle School
St Mary’s Music School Trust, Edinbugh
Governors of Donaldson Trust
St Leonards School, St Andrews
Residential Care ServicesQueens House Residential Home
Isobel Fraser Residential Home
Servite Housing Association
MuseumsBute Museum Trustees
Scottish Fisheries Museum Trust Ltd
Ullapool Museum Trust
Charities with membership structures (for individuals)National Trust for Scotland
Scottish Youth Hostels Association
Kilwinning Community Sports Club
Scottish Rock Garden Club
Biggar Music Club
Randomly Selected CharitiesWillows Animal Sanctuary
Sylvia Aitken’s Charitable Trust
Edinburgh Interfaith Association
Providing For People in Paisley
Isle of Gigha Heritage Trust