A LIST of Scotland's richest charities has been revealed for the first time, and it shows the top 20 earners have a combined income of more than £4 billion.
Of those 20, more than half are bodies registered as charities in England and Wales and seven are universities.
The Office of the Scottish Charity Regulator (OSCR), which took up its powers in April 2006, has published a list ranking the 300 char
ities with the greatest annual incomes.
The wealthiest charity registered in Scotland is the British Council, which has a gross annual income of more than £517 million, followed by the University of Edinburgh, on £438 million, and the Open University, on £352 million.
Among other high-profile charities is the Church of Scotland, which is 20th, with an annual income of £108 million, and Marie Curie Cancer Care, 21st, with £101 million.
Some of the more unusual entries include the Immigration Advisory Service, ranked 15th and worth £141 million. Its role is to provide legal advice and assistance to those with the right of appeal under immigration law.
The little-known Institute of Evolutionary Studies is in 18th place, with income of £113 million. Its entry on the register states that its purpose is the advancement of education.
The OSCR was created as part of the Scottish Executive's Charities and Trustee Investment Act (2005), which aimed to boost public confidence in the charities sector after a string of high-profile scandals.
Jane Ryder, chief executive of the OSCR, said yesterday's list provided a useful snapshot of the major charities by income.
She said: "It is worth reflecting on the fact that, prior to the new legislation and the establishment of OSCR, it was difficult to gauge the scale and even the total number of active charities."
In 2003, an inquiry revealed Breast Cancer Research (Scotland) had given only £1.5 million to charity out of the £13 million it had raised. The Moonbeams children's cancer charity also had its accounts frozen amid concerns over its finances.
The Court of Session later permanently removed the directors of Moonbeams after they failed to answer claims only £70,000 of almost £3 million went to sufferers and their families.
The OSCR's main function is to determine a body's charitable status based on certain criteria, such as whether it provides a public benefit to the wider community, or whether any fees it may charge are unduly restrictive. Shortly after its inception, universities, care homes, private schools and the Royal British Legion were among nearly 1,000 organisations that faced tough new tests to prove they deserved their lucrative charity status.
In 2004, critics had warned that plans to reform Scotland's charities would bring financial ruin to many of them, as 25,000 voluntary groups faced being vetted by the OSCR.
