The number of registered charities in Scotland rose marginally last year, according to figures released by the Office of the Scottish Charity Regulator.
In its annual review, published last week, the OSCR reported that the total number of charities in Scotland was 23,288 at the end of 2010, compared with 23,260 the year before.
Last year, 868 new charities were created, while 792 charities were removed from the register voluntarily or for non-compliance with charity law.
The regulator refused registration to 18 charities, compared with 21 in the previous year. It dealt with 346 complaints about charities, compared with 310 in the previous year.
The OSCR said in its review that charities would have the option to file accounts electronically before the end of this year, and that its register would be updated to give more information about organisations, especially larger ones.