The charity sector in an independent Scotland would continue to be governed by the Office of the Scottish Charity Regulator, the Scottish government has said in Scotland’s Future, the document that outlines how the country would be run.
The white paper also says that in an independent Scotland the government would be able for the first time to develop a taxation policy to "enhance opportunities for charitable giving".
"The regulation of charities operating and/or registered in Scotland is already devolved," it says in chapter 10 of the white paper. "There are arrangements in place between the Office of the Scottish Charity Regulator and the Charity Commission to regulate and monitor charities registered in England and Wales but operating in Scotland," it says.
"There is a memorandum of understanding that sets out the current operational arrangements for OSCR and the Charity Commission to work together to provide better regulation and guidance for charities that operate across England, Scotland and Wales.
"It will be in everyone's interests for this process to continue following independence."
At present, it says, tax is a reserved matter for the UK government, but "the Scottish parliament in an independent Scotland will control both charity law and tax matters".
"This will enable future Scottish governments and parliaments to consider taxation policy that would enhance opportunities for charitable giving," the document says.
The referendum on independence for Scotland will take place on 18 September next year.